中文：

存货余额是指企业在一定会计期间内期末存货账户的结存金额。存货是企业资产的重要组成部分，主要包括原材料、在制品、产成品、库存商品等。存货余额反映了企业期末库存的情况，对于企业运营和决策具有重要意义。

存货余额的计算通常采用实地盘存制或永续盘存制。实地盘存制是指定期对库存进行实地盘点，确定库存数量，并根据期初数量和本期进货数量推算期末存货余额。永续盘存制是指逐笔记录存货增加和减少的数量，并随时计算期末存货余额。

存货余额的分析可以帮助企业了解库存状况，制定合理的采购和生产计划。同时，存货余额还可以作为企业评估经营效益的重要指标。如果期末存货余额较大，说明企业库存积压较多，经营效益较差；如果期末存货余额较小，说明企业销售状况良好，经营效益较好。

英文：

Inventory balance refers to the amount of money in the inventory account of an enterprise at the end of a certain accounting period. Inventory is an important component of an enterprise's assets, including raw materials, work-in-progress, finished products, inventory, etc. Inventory balance reflects the situation of the enterprise's ending inventory, which is of great significance to the operation and decision-making of the enterprise.

The calculation of inventory balance usually adopts physical inventory system or perpetual inventory system. The physical inventory system refers to regularly conducting physical inventory on the inventory, determining the quantity of inventory, and calculating the ending inventory balance based on the beginning quantity and the quantity of goods received during the period. The perpetual inventory system refers to recording the increase and decrease of inventory quantity in each transaction, and calculating the ending inventory balance at any time.

Analysis of inventory balance can help enterprises understand their inventory status and develop reasonable procurement and production plans. At the same time, inventory balance can also be used as an important indicator for enterprises to evaluate business efficiency. If the ending inventory balance is large, it means that the enterprise has a large inventory backlog and poor business efficiency; if the ending inventory balance is small, it means that the enterprise has a good sales situation and good business efficiency.