存货是指企业在生产经营过程中为销售或耗用储存的各种有形资产 ,包括原材料、燃料、包装物、低值易耗品、委托加工材料、在产品、产成品和分期收款发出商品等。企业的存货通常在流动资产或全部资产中占很大比重 ,因此存货价值的计算直接影响到资产负债表中资产价值的真实性。 Inventories refer to all kinds of tangible assets stored or sold by an enterprise for sale or consumption during the course of production and operation, including raw materials, fuels, packaging, low-value consumables, consigned processing materials, goods issued, finished goods and installments Wait. The stock of an enterprise usually accounts for a large proportion of current assets or total assets, so the calculation of the inventory value directly affects the authenticity of the asset value in the balance sheet.