Crusher consumables are the largest proportion of current assets, including all kinds of raw materials, fuel, packaging, low-value consumables, products, purchased goods, collaborative pieces, homemade semi-finished products, finished products and so on. Crusher consumables by physical form can be divided into the following categories:
1. Crusher consumables finished products: finished products refers to the enterprise has completed all the production process and acceptance of storage, in line with the standard specifications and technical conditions, according to the terms of the contract to the order unit, or can be sold as a commodity product.
2. Crusher consumable homemade semi-finished products: homemade semi-finished products is a certain production process has been tested and qualified to deliver semi-finished goods warehouse, but has not yet completed the production of goods for the product, can continue to process semi-finished or intermediate products.
3. Crusher consumables material: material refers to the purchase of various raw materials. Including: raw materials and main materials, auxiliary materials, outsourcing of semi-finished products (purchased parts), repair spare parts (spare parts, spare parts), packaging materials, fuel and so on.
4. Crusher consumables low-value consumables: low-value consumables refers to the unit value below the specified limit, or the use of life within one year, not as fixed assets accounting items, such as tools, , Glassware, and packaging containers used in the course of business.
5. Crusher Consumable parts Packing: packaging refers to the packaging for the enterprise products and reserves of various packaging containers. Including: packaging products used in the production process, packaged items as part of the product, packaged items that are separately priced with the sale of the product, and packaged items used for rental or lend to the purchaser.