存貨
inventories
指公司
(1) 在正常生產經營中持有以備出售的產成品或商品，或
(2) 為了出售仍然處在生產過程中的產品，或
(3) 將在生產過程或提供勞務過程中耗用的材料、物料等。
存貨，除了是未有售完等待銷售的貨物之外，還包括在製造中的《在製品》、尚待進一步加工的《半成品》，和《原材料》、作為費用《消耗的物料》，以及在倉庫的低值《易耗品》。
指公司
(1) 在正常生產經營中持有以備出售的產成品或商品，或
(2) 為了出售仍然處在生產過程中的產品，或
(3) 將在生產過程或提供勞務過程中耗用的材料、物料等。
存貨，除了是未有售完等待銷售的貨物之外，還包括在製造中的《在製品》、尚待進一步加工的《半成品》，和《原材料》、作為費用《消耗的物料》，以及在倉庫的低值《易耗品》。
指公司
(1) 在正常生產經營中持有以備出售的產成品或商品，或
(2) 為了出售仍然處在生產過程中的產品，或
(3) 將在生產過程或提供勞務過程中耗用的材料、物料等。
存貨，除了是未有售完等待銷售的貨物之外，還包括在製造中的《在製品》、尚待進一步加工的《半成品》，和《原材料》、作為費用《消耗的物料》，以及在倉庫的低值《易耗品》。
Assets:(a) held for sale in the ordinary course of business(b) in the process of production for such sale; or(c) in the form of materials or supplies to be consumed in the production process or in the rendering of services.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in AASB 102
paragraph 19, for which the entity has not yet recognised the related revenue (see AASB 118
Assets:(a) held for sale in the ordinary course of business(b) in the process of production for such sale; or(c) in the form of materials or supplies to be consumed in the production process or in the rendering of services.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in AASB 102
paragraph 19, for which the entity has not yet recognised the related revenue (see AASB 118
Assets:(a) held for sale in the ordinary course of business(b) in the process of production for such sale; or(c) in the form of materials or supplies to be consumed in the production process or in the rendering of services.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in AASB 102
paragraph 19, for which the entity has not yet recognised the related revenue (see AASB 118