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Manufacturing companies have a stock of raw Generally materials, work-in-progress - partially manufactured products - and products ready for sale. There are various Ways of valuing stock or inventory, but chúng Generally Valued at the lower of cost or market, whichever figure is lower mà means again: ask for their cost - the purchase price plus the value of any work done on the items - or the current market price. This is another example of conservatism: the stock is expected dù to be sold at a profit, you shouldnt anticipate Profits.
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