中文：

存货是一种流动资产，主要包括各类材料、在产品、产成品、低值易耗品、包装物等。这些货物是企业的重要资产之一，其价值随着企业的生产经营活动而不断变化。

存货在企业的生产经营中具有重要的作用。首先，存货可以满足企业生产经营的需要，保证企业生产过程的顺利进行。其次，存货可以作为企业的一种储备形式，应对市场变化和不确定性因素，保持企业的稳定生产和经营。此外，合理的存货量还可以帮助企业降低成本、提高效率，增强市场竞争力。

存货的核算和管理对于企业来说非常重要。企业需要建立完善的存货管理制度和内部控制制度，确保存货的核算准确、完整，保证存货的安全和有效利用。同时，企业还需要根据市场需求和生产经营计划，合理确定存货的采购、生产和销售计划，降低存货成本，提高存货周转率，实现企业的可持续发展。

英文：

Inventory is a kind of current asset, including various materials, work in progress, finished goods, low value consumption goods, packaging materials, etc. These goods are important assets of enterprises, and their value changes constantly with the production and business activities of enterprises.

Inventory plays an important role in the production and management of enterprises. Firstly, inventory can meet the needs of enterprises' production and business operations, ensuring the smooth progress of the production process. Secondly, inventory can serve as a reserve form of enterprises, respond to market changes and uncertain factors, and maintain stable production and business operations. In addition, a reasonable inventory quantity can help enterprises reduce costs, improve efficiency, and enhance market competitiveness.

The calculation and management of inventory are very important for enterprises. Enterprises need to establish a perfect inventory management system and internal control system to ensure accurate and complete inventory accounting, and ensure the safety and effective use of inventory. At the same time, enterprises also need to reasonably determine the purchase, production and sales plans of inventory based on market demand and production and business plans to reduce inventory costs, improve inventory turnover rate and achieve sustainable development of enterprises.