The inventory of real estate development enterprises usually includes the following contents:
1. Raw materials: refer to all kinds of raw materials and main materials, auxiliary materials, outsourced semi-finished products (outsourced parts), spare parts for repair (spare parts), packaging materials, fuel, etc. , processed and changed in the production process to form products and main entities. All kinds of materials reserved for the construction of fixed assets belong to the same material as other projects, but because the projects used for the construction of fixed assets and other projects do not meet the definition of inventory, they cannot be used as inventory accounting of enterprises.
2. Work-in-process: refers to the semi-finished products being manufactured by the enterprise, including the products being processed in each production process and the processed products that have not been inspected or passed the inspection but have not yet gone through the warehousing procedures.
3. Semi-finished products: refers to intermediate products that have passed certain production processes and passed inspection and delivered to semi-finished products warehouse for safekeeping, but have not yet been made into finished products and still need further processing.
4. Finished goods: refers to the products that industrial enterprises have completed all the production processes, accepted and put into storage, and can be delivered to the ordering unit or sold as commodities according to the conditions stipulated in the contract. Enterprises accept substitute products processed and manufactured by foreign raw materials and substitute products processed and repaired by other units. After the manufacturing, repair and acceptance are put into storage, it is regarded as the finished product of the enterprise.
5. Commodities: refers to all kinds of commodities purchased or entrusted by commodity circulation enterprises and put into storage for sale.