1, inventory material
Inventory materials refer to all kinds of materials purchased by enterprises for engineering business activities, including main materials, structural parts, mechanical parts and other materials. This part of the inventory will constitute an engineering entity or a product entity.
2. Turnover materials
Turnover materials refer to tool materials that can be used many times in the construction and production process, basically maintain the original physical form and gradually transfer its value, including templates, baffles, shelves, safety nets, etc.
3. Low-value consumables
Low-value consumables refer to various appliances, articles and other artificial materials purchased by enterprises with short service life, low unit value and easy damage, and cannot be accounted for as fixed assets.
4, commissioned processing materials
Entrusted processing materials refer to all kinds of materials that enterprises entrust other units to process for technical and economic reasons.
5. Construction products under construction
The products under construction refer to the projects that have been constructed and produced, but have not completed all the procedures and work contents stipulated in the budget quota at the end of the month.
6. Building products
Construction products refer to the projects that the enterprise has completed all the procedures stipulated in the budget quota and passed the acceptance, and can be handed over to the construction unit or contractor according to the conditions stipulated in the contract.
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