存货是指企业在生产经营过程中为销售和生产而储备的各种资产。如材料、包装物、产成品等。进行存货核算，就要处理好存货损失的核算。存货损失核算看起来简单，但是在实际操作中经常会出现一些错误，下面本人就如何进行存货损失的核算发表一点看法。我国现行的增值税税制将纳 Stock refers to all kinds of assets that the enterprise reserves for sales and production in the process of production and operation. Such as materials, packaging, finished products. Inventory accounting, we must handle the inventory loss accounting. Inventory loss accounting looks simple, but in practice there are often some mistakes, the following I on how to carry out inventory loss accounting point of view. China’s current VAT system will be satisfied