企业清产核资一般是指企业发生特定行为时对企业占用的资产和负债进行清查核定，经有关部门确认后，应以清产核资时间为基准日对清产核资结果进行账务调整，做到账实相符。一、应收账款、短期投资及存货的会计处理当应收账款，短期投资及存货发生损失时应首先冲减各相应的备抵 Generally, enterprises’ clear assets and assets verification refers to the checking and checking of the assets and liabilities occupied by enterprises when certain behaviors occur, and after confirming by relevant departments, the accounts adjustment of clear assets verification and verification results should be made on the basis of clear assets verification and verification time, so as to achieve Actually consistent. First, the accounts receivable, short-term investments and inventories when the accounts receivable, short-term investments and inventories losses should be set off first corresponding provision