商业企业的库存商品在储存期间会发生价值损耗。正确地核算这部分损耗价值,有利于保证库存商品价值的真实性,准确地计算企业的盈利,加速商品资金的周转。商品价值的损耗有两种形式:一是有形损耗,表现为库存商品的残损变质;另一是无形损耗,即通常讲的商品老化。从外形上看,老化商品是完整无损,但 Commercial enterprises in the storage of goods during the goods there will be loss of value. Correctly accounting for the loss value of this part is conducive to ensuring the authenticity of the value of the stock commodity, accurately calculating the profitability of the enterprise and accelerating the turnover of the commodity capital. Loss of value of goods in two forms: First, physical loss, manifested as deterioration of inventory deterioration of goods; the other is intangible loss, that is, the usual commodity aging. From the appearance point of view, aging products are intact, but