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老師,資產(chǎn)負(fù)債表里的存貨只是指庫存商品嗎?
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周轉(zhuǎn)材料用記在存貨里嗎?
2016 01/07 17:20
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2016 01/07 17:18
庫存商品,原材料
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2016 01/07 17:22
(一)制造業(yè)存貨:原材料,委托加工材料,包裝物,低值易耗品,在產(chǎn)品及自制半成品,產(chǎn)成品。
?。ǘ┥唐妨魍ㄆ髽I(yè)存貨:商品、材料物資、低值易耗品、包裝物等。
?。ㄈ┢渌袠I(yè)(一般是指服務(wù)業(yè))存貨:各種少量物料用品、辦公用品、家具用品等
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