存货,是指企业在生产经营过程中为销售和生产而储备的各种商品物资,如材料、包装物、产成品等。 对存货的核算,要处理好存货损失的核算。存货损失核算看起来简单,但在实际操作中,经常产生一些错误。笔者就如何进行存货损失的核算谈一点意见。 Inventory refers to all kinds of commodity materials, such as materials, packaging, finished products, etc., which are reserved by the enterprise for sales and production in the process of production and operation. The accounting of inventory, inventory handling to deal with the loss of accounting. Inventory loss accounting looks simple, but in practice, often produces some errors. The author on how to carry out inventory loss accounting talk about some advice.