Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, con- tainers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process.
Article28 Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.