存货归属的标准是什么：中英双语阅读

中文段落：

存货归属的标准是企业在会计核算中确定存货所有权和风险的准则。存货作为企业重要的流动资产，其归属的准确判断直接影响到企业的资产负债表和利润表。那么，存货归属的标准是什么呢？

首先，存货归属的基本原则是以货物的实际控制权转移为标志。这意味着，当企业取得货物的实际控制权时，无论货物是否在其仓库内，都应视为企业的存货。同样，当企业失去货物的实际控制权时，即使货物还在其仓库内，也不应再视为企业的存货。

其次，存货归属还需要考虑风险转移的因素。风险转移通常与货物的实际控制权转移同步。例如，当企业采用FOB（装运港船上交货）方式销售货物时，货物的实际控制权在装船后即转移给买方，同时风险也随之转移。因此，在此情况下，企业应在装船后将该批货物从存货中剔除。

最后，存货归属的确定还需要考虑相关的法律法规和会计准则。不同的国家和地区可能有不同的存货归属规定，企业应遵循当地的法律法规和会计准则进行会计核算。

英文段落：

The criterion for inventory ownership is the standard that enterprises use to determine the ownership and risks associated with inventory in accounting. Inventory, as an important current asset for businesses, its accurate determination directly impacts the balance sheet and income statement. So, what is the criterion for inventory ownership?

Firstly, the fundamental principle of inventory ownership is marked by the transfer of actual control over the goods. This means that when a business acquires actual control over the goods, regardless of whether they are within its warehouse, they should be considered as the enterprise's inventory. Similarly, when a business loses actual control over the goods, even if they are still in its warehouse, they should no longer be considered as the enterprise's inventory.

Secondly, the determination of inventory ownership also needs to consider the transfer of risks. Risk transfer is usually synchronized with the transfer of actual control over the goods. For example, when a business sells goods using the FOB (Free On Board) method, the actual control over the goods transfers to the buyer upon loading onto the ship, and the risks also transfer along with it. Therefore, in this case, the business should exclude those goods from its inventory after loading onto the ship.

Finally, the determination of inventory ownership also needs to consider relevant laws, regulations, and accounting standards. Different countries and regions may have different provisions on inventory ownership, and businesses should follow local laws, regulations, and accounting standards for accounting purposes.