产成品是指企业加工生产并已完成全部生产过程、可以对外销售的制成产品，一般而言，在工业企业存货中占有相当大的比重。产成品的计价方法是否适当、业务增减记录是否完整，一方面会影响到产成品期末余额的真实性，进而影响到资产负债表中存货项目的真实性，另一方面也影响到 Finished goods refer to the finished products that the enterprise processes and produces and has finished the whole production process and can be sold to the outside world. Generally speaking, it occupies a large proportion in the inventory of industrial enterprises. Finished product pricing method is appropriate, business records of changes is complete, on the one hand, will affect the authenticity of finished products at the end of the balance, thereby affecting the balance sheet inventory items authenticity, on the other hand also affect