企业在开展存货清查盘点时，需编制存货盘存报告单，作为清查工作的原始依据。将盘点所得实际结存数量与账簿记载的账面余额进行比对：若实存数量大于账面数量，即为存货盘盈；若实存数量小于账面数量，则属存货盘亏。。
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