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存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物料等。具体来讲,根据《农民专业合作社财务会计制度》规定,农民专业合作社的的存货包括种子、化肥、燃料、农药、原材料、机械零配件、低值易耗品、在产品、农产品、工业产成品、受托代销商品、受托代购商品、委托代销商品和委托加工物资等内容。
Stock refers to the finished goods or commodities held by the enterprise for sale in the daily activities, the products in the production process, the materials and materials consumed in the production process or the service provision. Specifically, according to the “Financial Accounting System for Farmers ’Professional Cooperatives”, farmer cooperatives’ inventories include seeds, fertilizers, fuels, pesticides, raw materials, machinery spare parts, low-value consumables, products in finished products, agricultural products, industrial finished products , Entrusted consignment of goods, entrusted purchasing goods, consigned goods and consigned processing supplies and so on.