指从产品完工检验合格入库起，到销售取得货款或结算货款为止，这一阶段所占用的流动资金。具体包括：库存产成品等所占用资金。 成品资金是指待售的产成品和自制半成品所占用的资金。
创立一个品牌需耗费数年时间和大量资金，购买现成品牌通常比较划算。
Building a brand can take years and POTS of money; buying an established one is often cheaper.
糟糕的销售预测和生产计划往往会使许多资金以成品形式被困在公司仓库。
All too often, poor sales forecasting and production planning mean that a lot of cash ends up trapped in a company's warehouses in the form of unwanted products.
贷款的参与是一个背靠背的安排，贷款人支付给参与方等于收益的贷款的记录制成品，以换取资金或赔偿。
A loan participation is a back-to-back arrangement where the lender of record manufactures payments to the participation party equal to receipts on the loan in return for funding or an indemnity.
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