Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, con-tainers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the
Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, con-tainers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the
存货是指企业在生产经营过程中为销售或者耗用储存的各种资产，包括商品、产成品，半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。