企业的存货通常在流动资产或全部资产中占有很大比重,而且存货成本与销货成本存在客观的必然的有机联系,因此,存货核算在会计核算中占有举足轻重的地位。只有确保存货核算正确,才能实现存货资产的安全完整,才能保证成本核算的真实可靠。但实际工作中,由于存货核算本身具有业务? The inventory of enterprises usually accounts for a large proportion of current assets or total assets, and there is an objective and necessary organic connection between inventory costs and sales costs. Therefore, inventory accounting plays a decisive role in accounting. Only by ensuring inventory accounting is correct, can the inventory assets be safe and complete, so as to ensure the true and reliable cost accounting. However, in actual work, because inventory accounting itself has a business?