一、存货的性质与范围存货是企业为了销售或耗用而储存的资产。工业企业的存货包括库存材料,在产品、产成品、包装物、低值易耗品、委托加工材料等。商业企业的存货则主要包括库存商品、委托加工商品、委托代销商品、包装物和低值 First, the nature and scope of inventory Inventory is the business for sale or consumption and storage of assets. Inventories of industrial enterprises include inventory materials, in-process products, finished products, packaging, low-value consumables, and consigned processing materials. The stock of commercial enterprises mainly includes inventory of goods, commissioned processing of goods, consignment of goods, packaging and low value