存貨(inventories)

指備供正常營業出售之商品、製成品、副產品；或正在生產中之在製品，將於加工完成後出售者；或將直接、間接用於生產供出售之商品（或勞務）之材料或物料。
Products, finished goods, by-products that are available for sale under normal operation; or work-inprocess
being processed that is expected to be sold when completed; or materials or supplies that are expected to be
used directly or indirectly in producing the goods (or services) available for sale.

資料來源：屏東商業技術學院

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