When the inventory goods are negative, it is "inventory loss". When this happens, the documents need to be rechecked. If the opening amount is correct for each issue and receipt, then the error in the business report is basically zero, and the time of closing the document may cause the error. The opening amount is aligned with the report and documents of last month, and the closing amount is aligned with the final issue and receipt documents.

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Inventory goods refer to the products that the enterprise has completed all the production processes, accepted and put into storage, meet the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities, and all kinds of goods that have been purchased or entrusted for processing, accepted and put into storage for sale.

Enterprises should set up the subject of "inventory goods" to account for the increase and decrease of inventory goods and their balances. When goods are accepted and put into storage, the subject of "production cost" should be transferred to the subject of "inventory goods"; When selling inventory goods to the outside world, make corresponding accounting treatment according to different sales methods; In-progress projects and other recipients of inventory goods should be transferred according to their costs.