企业的实物资产主要包括存货和固定资产等在内的以实物形态存在的资产,是企业进行生产经营活动的对象和手段,是企业会计核算的主要内容。对实物资产进行定期盘点,保证账实相符是会计核算的基本要求,也是注册会计师在审计中所关注的重要内容之一。笔者在日常工作中经常参与企业 The real assets of an enterprise mainly include the assets in physical form, such as inventory and fixed assets, which are the objects and means of production and business operations of enterprises and the main contents of enterprise accounting. Periodic inventory of physical assets to ensure the account is consistent with the basic accounting requirements, but also the CPA in the audit of the important content of one of the concerns. I often participate in the daily work of enterprises