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Accounting Standards for Enterprises No.1 每 Inventories
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企業會計准則第1號－－存貨
（財會[2006]3號 二○○六年二月十五日）
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Chapter I General Provisions
| | 第一章 總則
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Article 1 For the purpose of regulating the recognition, measurement and disclosure of related information, these Standards are formulated in accordance with the Accounting Standards for Enterprises 每 Basic Standards.
| | 第一條 為了規範存貨的確認、計量和相關信息的披露，根據《企業會計准則——基本准則》，制定本准則。
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Article 2 The following items shall be governed by other relevant accounting standards:
| | 第二條 下列各項適用其他相關會計准則：
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(1)The consumptive biological assets shall be governed by the Accounting Standards for Enterprises No. 5 每 Biological Assets.
| | （一）消耗性生物資產，適用《企業會計准則第5 號——生物資產》。
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(2)The costs of the inventories gathered together through construction contracts shall be governed by the Accounting Standards for Enterprises No. 15 每 Construction Contracts.
| | （二）通過建造合同歸集的存貨成本，適用《企業會計准則第15 號——建造合同》。
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Chapter II Recognition
| | 第二章 確認
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Article 3 The term "inventories" refers to finished products or merchandise held by an enterprise for sale in the ordinary course of business, or work in progress or in the process of production for such sale, or in the form of materials and supplies to be consumed in the production process or in the rendering of services.
| | 第三條 存貨，是指企業在日常活動中持有以備出售的產成品或商品、處在生產過程中的在產品、在生產過程或提供勞務過程中耗用的材料和物料等。
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Article 4 The inventories shall not be recognized unless they satisfy the following conditions simultaneously:
| | 第四條 存貨同時滿足下列條件的，才能予以確認：
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(1)The economic benefits relating to the inventories are likely to flow into the enterprise; and
| | （一）與該存貨有關的經濟利益很可能流入企業；
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(2)The cost of the inventories can be measured reliably.
| | （二）該存貨的成本能夠可靠地計量。
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Chapter III Measurement
| | 第三章 計量
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Article 5 The inventories shall be initially measured at their cost. The cost of inventory comprises purchase costs, processing costs and other costs.
| | 第五條 存貨應當按照成本進行初始計量。存貨成本包括采購成本、加工成本和其他成本。
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Article 6 The purchase costs of inventories include the purchase price, relevant taxes, transport fees, loading and unloading fees, insurance premiums and other expenses that may be attributed to the costs of acquisition of inventories.
| | 第六條 存貨的采購成本，包括購買價款、相關稅費、運輸費、裝卸費、保險費以及其他可歸屬于存貨采購成本的費用。
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Article 7 The processing costs of inventories include the direct labor and production overheads allocated on the basis of a particular method.
The "production overheads" refers to all indirect expenses incurred by an enterprise for manufacturing products and providing labor services. An enterprise shall, on the basis of the nature of the production overheads, reasonably choose the method for the allocation of production overheads.
If 2 or more products are manufactured in the same production course and if it is unable to directly separate the cost of one from one product from that of another product, the processing costs shall be allocated among the products in a reasonable way.
| | 第七條 存貨的加工成本，包括直接人工以及按照一定方法分配的制造費用。
制造費用，是指企業為生產產品和提供勞務而發生的各項間接費用。企業應當根據制造費用的性質，合理地選擇制造費用分配方法。
在同一生產過程中，同時生產兩種或兩種以上的產品，並且每種產品的加工成本不能直接區分的，其加工成本應當按照合理的方法在各種產品之間進行分配。
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Article 8 "Other costs of inventories" refers to those costs, other than costs of purchase and costs of conversion, incurred in bringing the inventories to their present location and condition.
．．．．．． | | 第八條 存貨的其他成本，是指除采購成本、加工成本以外的，使存貨達到目前場所和狀態所發生的其他支出。
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