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並前往http://www.ais.nptu.edu.tw/ecommerce/992%20materials/%E6%9C%83%E8%A8%88%E7%A7%91%E7%9B%AE%E7%B7%A8%E7%A2%BC%E8%A1%A8.pdf

會計科目中英對照及編碼

and should take stock the amounts uncollectible as ... 存貨inventories. 1211 商品存貨merchandise ... inventory to market. 1221 製成品finished goods.

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