如果公司是制造企业，存货分为三个不同的阶段：原材料，在制品，产成品。
If a company is manufacturing a product, the inventory is divided into three different stages: raw materials, work-in-progress (WIP) and finished goods.
在会计期末持有的原料和供应物资、制成品和在制品、手头存货、转运中的货物、库存或委托他人代销的货物等。
Inventory; inventories Raw materials and supplies, goods finished and being manufactured and stock on hand, in transit, in storage or consigned to others at the end of the accounting period.
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