H:资产负债表上的存货是指企业存储的商品吧?P:是的。对于制造企业而言,存货包括原材料、在产品和产成品。H:有些企业的资产负债表上没有存货项目。P:有些企业向客户提供的是服务,不需要存货,如律师事务所。有存货的企业往往需要定期盘存。H:但如果企业对每种存货项目都进行连? H: Is the inventory on the balance sheet the commodity stored by the company? P: Yes. For manufacturing companies, inventories include raw materials, in-process products and finished products. H: Some companies do not have inventory items on their balance sheets. P: Some businesses provide customers with services, do not need inventory, such as law firms. Enterprises with inventory often need to inventory regularly. H: But what if companies are linked to each inventory item?