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企业的在产品,是指没有完成全部生产过程的产品。在产品有广义和狭义的说法。就广义的在产品而言,是指从原材料投入生产起,到生产出最后完工的产品时止,这一过程中的生产物品都是在产品,包括:①自制完成并交库的半成品或零件、部件;②未经验收入库的产品和等待返修的残次品;③正在加工或装配的半成品或零件、部件。狭义的在产品仅指上述第三部分。
An enterprise’s products are products that do not complete the entire production process. The product has a broad and narrow sense. In terms of products in a broad sense, it refers to the time from the start of raw material production to the production of the final finished product. The production items in this process are all products, including: (1) Semi-finished products or parts that are completed and delivered to the library , Components; 2 products of unrecognized income warehouse and defective products waiting for repair; 3 semi-finished products or parts and components being processed or assembled. The narrow sense of the product only refers to the third part above.