The materials have been accepted and put into storage, but the invoice bill at the end of the month has not been received. Can it be confirmed as enterprise inventory?

The invoice bill at the end of the month has not been received, and it is confirmed as enterprise inventory. Inventory includes goods in transit, materials procurement, raw materials, production costs and inventory goods.

"The materials have been received but the invoice list has not been received". If it has been received, it can be estimated. Not put into storage, should also be included in the material procurement and other subjects. As long as you have the purchase behavior and the ownership has been transferred, that is your inventory. As for whether the invoice has arrived, it is a process problem.

I. The concept of inventory

Inventory refers to the finished products or commodities held by enterprises for sale in the normal production and operation process, or the materials and materials that will be consumed in the production process or in the process of providing labor services for the sale of products still in the production process.

Second, the contents of enterprise inventory

Inventories can be divided into the following seven categories according to their economic content. Inventory figures in enterprise accounting statements are the sum of these items:

1. Raw materials: refer to all kinds of raw materials, main materials, auxiliary materials, fuels, repair spare parts, packaging materials, outsourced semi-finished products, etc. Purchased by enterprises;

2. Work-in-process: refers to the work-in-process that needs further processing and is being processed in this enterprise;

3. Self-made semi-finished products: refers to the intermediate products that have completed the processing tasks of a production process in this enterprise and gained experience, but need further processing;

4. Finished goods: refers to the products that the enterprise has completed all the production processes and accumulated experience, which can be sent to the ordering unit according to the conditions stipulated in the contract or can be sold as commodities;

5. Commodities: refers to commodities of commodity circulation enterprises, including all kinds of commodities that have been purchased or commissioned for processing and have been accepted and put into storage for sale;

6. Packaging: refers to all kinds of packaging containers, such as barrels, boxes, bottles, cans, bags, etc., stored for packaging the products of this enterprise.

7. Low-value consumables: refers to various appliances and articles that are not included in the accounting of fixed assets;

8. Purchased goods: refers to goods purchased by enterprises that can be sold without processing.