存货清查是企业的一项日常经济活动,盘盈盘亏的会计核算中可能会涉及到增值税的相关处理。如何正确判断存货清查会计核算中是否涉及到增值税,以及如何正确计算其涉及到的税款,相应的税款是否通过“待处理财产损溢”科目核算,是文章探讨的主要问题。 Inventory inventory is an everyday business activity of the enterprise, and the accounting treatment of the profit and loss inventory may involve the related processing of VAT. How to correctly judge whether the accounting of inventory inventory involves value-added tax and how to correctly calculate the tax involved and whether the corresponding tax passes the accounting of “spoiled property pending treatment” is the main issue discussed in the article.