四、存货变现损失准备的核算存货变现损失准备是指企业存货中对因残次、陈旧、冷背等原因需要降价处理的产成品和可以对外销售的自制半成品所提取的变现损失准备金。同提取坏帐准备金一样,提取存货变现损失准备是合资企业财务走向稳健的重大步骤。新制度规定,年度终了,企业应填列需降价处理 IV. Accounting for Preparation of Inventory Realization Losses The preparation of inventory realization loss refers to the provision for realization loss of finished products and self-made semifinished products that can be sold in foreign markets due to defective, obsolete, cold back and other reasons. As with the withdrawal of bad debt provisions, withdrawing the provision for loss of stock realization is a major step towards sound financial performance of the joint ventures. The new system provides that the end of the year, enterprises should be listed to be cut prices