企业的存货发生损害时,如何确认财产损失企业的各项资产当有确凿证据证明已发生永久或实质性损害时,扣除变价收入、可收回的金额以及责任和保险赔偿后,可以确认为财产损失。但企业必须向主管税务机关申报审核,不得在不同纳税年度人为调剂。企业非因计算错误或其他客观原因,而有 How to Confirm the Loss of Property When the Inventories Are Damaged The assets of an enterprise can be identified as property damage when there is solid evidence that a permanent or substantial damage has occurred and the deducted amount of revenue, the recoverable amount and liability and insurance compensation have been incurred . However, enterprises must report to the competent tax authorities for examination and approval, and may not arbitrarily make adjustments in different tax years. Enterprise non-calculation error or other objective reasons, and there