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电子账册库存数量不一致同步

 2 years ago
source link: http://dzs.customs.gov.cn/huangpu_customs/536837/cjwt82/1494947/index.html
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问:您好, 我司是加工贸易电子账册联网监管企业,由于公司实际生产过程中单损耗变化等原因,造成部份料件公司实际库存数比海关账册库存数要多,请问是否可将超出海关账册库存数的料件纳入到电子账册内进行监管? 答:可以。海关结合企业盘点实施核查核销时,应当将电子底账核算结果与联网企业实际库存量进行对比,实际库存量多于电子底账核算结果的,海关按照实际库存量调整电子底账的当期余额。

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