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很多企业都把库存当做资产,这是用成本会计的局部观来看待问题得出的结论。但这种传统的考核方式并不正确,库存其实是企业的负债。
Many businesses regard inventory as an asset, which is the conclusion drawn from the partial view of cost accounting. However, this traditional assessment method is not correct, inventory is actually the corporate debt.