存货损失是企业在生产经营中难以避免的,出现存货损失的主要原因有两个,一是跌价损失,二是过期变质损坏或已无使用价值和转让价值而造成的损失。在账务上处理存货损失时,要按照《企业会计制度》的规定,期末存货计价按“成本与可变现净值孰低法”计量,并根据谨慎性原则,计提存货损失准备。“成本”即进货的历史成本。也就是存货的账面成本;“可变现净值”是指企业在正常生产经营过程中,以估计售价减去估计完工成本以及销售所必需的估计费用后的价值。历史成本与可变现净值之差就是存货损失准备。企业在账务处理时应计提存货损失准备,减少利润。但是在进行纳税处理时,则有所不 The inventory loss is difficult to avoid in the production and operation. There are two main reasons for the inventory loss. One is the loss in value, and the other is the loss caused by expired deterioration or no use value and transfer value. When handling inventory losses on accounts, according to “Accounting System for Business Enterprises”, the ending inventory shall be measured at the lower of “cost and net realizable value”, and according to the principle of prudence, provisions for inventory loss shall be made. “Cost ” is the historical cost of purchase. Which is the book cost of inventories. “Net realizable value” refers to the value of the estimated selling price less the estimated cost of completion and the estimated cost necessary for the sale during normal production and operation. The difference between the historical cost and the net realizable value is the inventory loss provision. Enterprises in the accounting treatment should be provided for loss of inventory, reduce profits. However, in the tax treatment, then there is no