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(1)呆滞材料的处理:一、凡属下列各项的材料应列为呆滞材料:(1)在本企业系统内,非为生产上或经营上所需要者。(2)材料品质不良或规格不合,无法改造利用者。或虽能予以改造利用,但不合乎经济原则者。(3)超过定额储备的超储物资。在国内外市场均能正常供应,实无超额储存之必要,或超过一定时间一定数量,而无长期的大量的储备之必要者。
(1) Disposal of sluggish materials: 1. Materials falling under the following categories shall be classified as sluggish materials: (1) In the enterprise system, it is not necessary for production or business operation. (2) poor quality of materials or specifications, users can not be transformed. Although it can be transformed and utilized, it is not in accordance with economic principles. (3) over reserve reserves of super storage materials. In the domestic and international markets are able to supply, there is no need for excess storage, or a certain amount of time over a certain amount, without the need for a long-term large reserves.