存货库耗是指由于自然(不含非常损失或管理不善)等原因而造成的存货损耗。为了真实反映存货价值,企业往往定期按一定比例摊提库耗计入当期费用。 现行财会制度未对存货库耗的处理作出统一规定。在会计实践中,主要有两种处理方法:一种是依据主管部门批准的库耗比例每日提取,另一种是待盘点后根据库存数与 Stock inventory refers to the depletion of inventory due to natural (without extraordinary loss or mismanagement) and other causes. In order to truly reflect the value of inventories, enterprises are regularly scheduled to share the cost of the current period by a certain percentage. The current accounting system does not provide for uniform handling of stockpiles. In accounting practice, there are two main methods: one is based on the department approved the daily consumption of library consumption ratio, the other is to be inventory after inventory according to the number and