存货是指企业在日常活动中持有以备出售的成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。包括库存的、加工中的和在途的各种原材料、在产品、转材料、库存商品等。存货属于企业的流动资产,存货的余额表示库存储备的结存金额。在通常情况下,为了保证产品生产或商品流转的正常需要,企业必须保持一定数量的存货,因此,存货类账户 Stock refers to the finished goods or commodities held by the enterprise for sale in the daily activities, the products in the production process, the materials and materials consumed in the production process or the service provision. Including inventory, processing and transit in a variety of raw materials, products, transfer materials, inventory of goods. The inventory belongs to the current assets of the enterprise. The balance of the inventories represents the balance of inventory reserves. Under normal circumstances, in order to ensure the normal production of goods or the flow of goods, companies must maintain a certain amount of inventory, therefore, stock accounts