Inconsistency between accounts and facts generally leads to inventory gain or inventory loss. The consequence of inventory loss is the loss of assets of enterprise units, which may lead to the corresponding losses that cannot be deducted before enterprise income tax.

Then, write off the inventory loss assets and record them in the non-operating expenditure account (at the same time, according to the financial regulations, carry them forward to related accounting accounts through fixed assets cleaning and other related accounts).

Finally, it is necessary to prepare relevant materials related to asset losses and report them to the competent tax bureau. Those that meet the requirements can be deducted before tax.