存货是指企业为销售或耗用而储存的各种资产，包括库存的、加工中的、在途和各类材料、商品、在产品、半成品、产成品、包装物、低值易耗品等。对于存货原价的确认是以取得存货时实际发生的成本来计价的；存货发出时企业可根据自身的特点选择用实际成本法或计划成本法；对于存 Inventory refers to the various assets that an enterprise stores for sale or consumption, including inventory, processing, transit and various types of materials, goods, in-process products, semi-finished products, finished products, packaging, low value consumables and so on. The confirmation of the original cost of inventories is based on the actual costs incurred in obtaining the inventories; when the inventories are issued, the enterprise may choose to use the actual cost method or the planned cost method according to its own characteristics;