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存货,是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。它是反映企业流动资金运作情况的晴雨表,既是资产负债表中流动资产类的一个重要组成项目,也是利润表确定和构成销售成本的一项重要内容。
Inventory refers to the finished products or commodities held by the enterprise for sale in the daily activities, the products in the production process, the materials and materials consumed in the production process or the rendering of services. It is a barometer of the liquidity in the enterprise. It is not only an important component of the liquid assets in the balance sheet, but also an important part of determining the profit statement and constituting the sales cost.