天然气地下储气库的存货盘点，既是保障天然气供应能力的基础，也是正确进行会计核算上的存货计价和财务信息披露的前提。从实务应用的角度看，天然气地下储气库存货盘点主要有体积测量法、压力—存气量数据图形分析法、单位压力存气量法等，据以得出天然气的实存量，再调整天然气存货的账面价值，进行相应的会计处理。

It is very important to verify the gas inventory in underground storage both for gas peak regulation and disclosure of inventory accounting information. There are three methods at present used in gas inventory verification in underground storage, which are Volumetric Method, Pressure-Content Method, and Inventory per Pound Method. After estimating the gas volume with these methods, book value of gas inventory will be adjusted and related accounting treatment will be made.