产品成品结转要写记账凭证吗？一文讲清

摘要：记账凭证是企业进行正规管理和财务核算的重要工具，成品结转也不例外。一般情况下，企业都需要做出正确的记账凭证。本文从业务流程、财务准则、凭证要求等方面分析了成品结转需要写记账凭证的结论。



关键词：成品结转；记账凭证；业务流程；财务准则

一、 Analysis of Whether Accounting Vouchers are Needed for Finished Product Inventory Transfer

1. Business process analysis

The inventory turnover process of finished products includes following steps: receiving the finished products from production or purchasing, entering them into inventory, pricing, clearing out the balance (inventory transfer), and cost settlement. We can see from the whole process that the transaction of inventory transfer (finished products turnover) is an independent accounting event, and needs a clearer accounting evidence.

2. Financial regulations

The business of inventory transfer should require a complete set of the accounting documents. According to China's “Financial Accounting Standards” and “Cost Accounting Standards”, accounting vouchers should be kept properly to ensure the promtness and accuracy of bookkeeping, and the accounting vouchers shall be stored in a organized manner.

3. Requirements of vouchers

In accounting work, such kind of invenotry turnover scenarios generally needs to be recorded through accounting vouchers, which need to include voucher number, voucher type, voucher date, account items, money amount, etc. The voucher should have the signature or seal of the audit and financial department.

二、 Conclusion

In conclusion, in order to ensure the accuracy of record-keeping and accounting, when the enterprise carries out the turnover of finished products, it is generally necessary to write accounting vouchers.

In addition, it also aims to provide a basis for the enterprise to carry out advanced analysis and decision-making, in order to help enterprises improve product quality, increase business efficiency and reduce costs. Therefore, enterprises must have a sufficient understanding of the importance of accounting vouchers in the turnover processes of finished products, and ensure that the transaction information is completely and accurately recorded when dealing with with these accounts.