“存货”一词纳入《事业单位会计准则(试行)》,用于事业单位,是我国预算会计改革的又一个新术语,与国际会计惯例是一致的。何谓存货?《准则》第二十三条规定,存货是指事业单位在业务及其他活动过程中为耗用或者为销售而储存的各种资产。包括材料、产成品 The inclusion of the word “stock” in “Accounting Standards for Institutions (Trial)” for public institutions is yet another new term in China’s budget accounting reform, which is consistent with international accounting practice. What is stock? Article 23 of the Guidelines stipulates that inventories refer to various assets that are stored or consumed by institutions for business and other activities for consumption or sale. Including materials, finished products