根据《企业会计制度》与《企业会计准则———存货》的规定,当企业拥有的存货发生跌价时可以在会计期末按单个存货项目提取存货跌价准备,并将给企业带来的损失计入管理费用。《企业所得税税前扣除办法》规定,存货跌价准备金、短期投资跌价准备金、长期投资减值准备金、风险准备 According to the provisions of “Accounting System for Business Enterprises” and “Accounting Standards for Business Enterprises --- Inventories”, when the inventories owned by an enterprise fall, the inventories may be withdrawn from provision for diminution in value on a single inventory basis at the end of the accounting period and the losses brought to the enterprise Management costs. The pre-tax deduction for enterprise income tax stipulates that the provisions for inventories depreciation, short-term investment depreciation reserves, long-term investment depreciation reserves and risk provisions