一、存货的范围 　　存货是企业为了销售或耗用而储存的资产。其范围包括原材料、在途物资、在产品、库存商品、包装物、低值易耗品、委托加工物资、委托加工商品、受托加工商品、分期收款发出商品、发出商品等。在编制资产负债表时，企业的各项存货应合并以一个统一的“存货” First, the scope of inventory Inventory is the business for sale or consumption and storage of assets. Its scope includes raw materials, goods in transit, products in stock, goods in stock, wrappings, consumables, consigned processed goods, consigned processed goods, entrusted processed goods, installments issued, goods issued and so on. In the preparation of the balance sheet, the company’s inventory should be combined to a unified “stock”