近年来，委托代销或分期收款等销售方式十分普遍，但发出在外的存货存在着相当大的市价持续下跌等因素带来的减值风险。如何有效规避发出在外存货的不实问题，使损失不至于集中在撤货清算时体现，笔者认为，除了加强企业内部管理，使损失尽可能减少外，预先计提损失准备不失为? In recent years, sales methods such as consignment sales or installment receipts have been very common, but there is a significant risk of impairment arising from the continued drop in market prices of outbound inventories. How to effectively circumvent the false issue of stocking out, so that the loss will not focus on the withdrawal of liquidation reflected, I believe that, in addition to strengthening the internal management, so as to minimize the loss, the pre-made provision for loss loss after all?