| 1. | Article 28 inventories refer to merchandise , finished goods , semifinished goods , goods in process , and all kinds of materials , fuels , containers , low - value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process
第二十八条存货是指企业在生产经营过程中为销售或者耗用而储存地各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。 |
