其他特殊库存 (★★★)
#special-stock #inventory-management
概览表 (一眼对比)
| Indicator |
Stock Type |
Description |
| E |
Sales Order Stock |
分配给特定销售订单 |
| Q |
Project Stock |
分配给特定WBS元素/项目 |
| W |
Consignment at Customer |
我们的库存放在客户处 |
| V |
Returnable Packaging (Customer) |
客户的可退包装 |
| M |
Returnable Transport Packaging |
可退运输包装 |
| O |
Material Provided to Vendor |
提供给供应商的物料(外协) |
各类型详解
Sales Order Stock (E)
- 库存分配给特定销售订单
- 只能用于该销售订单的交货
- 估值：可以是估价或非估价
Project Stock (Q)
- 库存分配给特定WBS元素
- 专为项目保留
- 估值：可以是估价或非估价
Consignment at Customer (W)
- 我们的库存放在客户仓库
- 仍归我们所有，计入资产负债表
- 客户消耗后才确认收入
Returnable Packaging (V, M)
- V: 客户的可退包装（空瓶、托盘等）
- M: 可退运输包装
- 跟踪可退容器在各方的流转
特殊库存标识对比
| Indicator |
Who Owns It |
Where Located |
Our Balance Sheet? |
| K |
Vendor |
Our warehouse |
No |
| O |
Us |
At vendor |
Yes |
| W |
Us |
Customer site |
Yes |
| E |
Us |
Our warehouse |
Yes |
| Q |
Us |
Our warehouse |
Yes |
| V |
Customer |
Our warehouse |
No |
| M |
External |
Transit |
Varies |
考试高频考点 (考试高频考点)
| Scenario/Keyword |
Answer |
| “Special Stock E” |
Sales Order Stock |
| “Special Stock Q” |
Project Stock |
| “Special Stock W” |
Consignment at Customer (我们的货在客户处) |
| “Special Stock O” |
Material Provided to Vendor |
| “Special Stock K ownership” |
属供应商，不在我们资产负债表上 |
- 外协加工 — Subcontracting (Special Stock O)
- 供应商寄售 — Vendor Consignment (Special Stock K)
- 管道采购 — Pipeline Procurement