关于年初存货已征税款的帐务处理根据国家政策规定，实行增值税的企业1994年期初存货已征税款可以从存货成本中分离出来，单独记帐。企业存贷用于生产或经营时，分离记帐的已征税款不得进入生产成本经营成本。1、企业1994年年初存货金额的确定应严格按照国家税务总局国税明电（ Accounting for the tax on the beginning of the year inventories In accordance with the provisions of the national policies, the enterprises that started value-added tax at the beginning of 1994, the tax on the inventories, can be separated from the cost of inventories and book separately. When the enterprise deposit and loan is used for production or operation, the tax levied on separation and accounting shall not enter the production cost operating cost. 1, the amount of inventories of enterprises in early 1994 should be determined in strict accordance with the State Administration of Taxation State tax Mingdian