【中文版】

库存商品属于资产类。在企业的资产负债表中，库存商品属于流动资产的一部分，它代表了企业库存的商品的价值。这些商品可能是在生产过程中产生的，也可能是通过购买而获得的。库存商品对于企业的经营和销售活动至关重要，因为它们是企业实现销售收入和利润的基础。

库存商品包括原材料、半成品和产成品。原材料是用于生产产品的原始材料，如钢材、石油等；半成品是指已经经过部分加工的材料或部件，如车床加工过的金属棒；产成品是指已经完成全部加工过程并可以出售的产品，如汽车、电脑等。

对于一个制造企业来说，库存商品的数量和质量直接影响到企业的生产和销售能力。如果库存商品过多，可能会占用大量的流动资金，并且可能会导致库存成本的增加；如果库存商品过少，可能会影响到企业的生产和销售计划，甚至可能会影响到企业的信誉。因此，库存商品的管理对于企业来说至关重要。

【英文版】

Inventory is classified as assets. In the balance sheet of an enterprise, inventory belongs to the category of current assets, representing the value of the goods stored in the enterprise's inventory. These goods may be produced during the production process or acquired through purchase. Inventory is crucial to the enterprise's business and sales activities because they are the basis for achieving sales revenue and profits.

Inventory includes raw materials, semi-finished products, and finished products. Raw materials are the original materials used to produce products, such as steel, oil, etc.; semi-finished products refer to materials or components that have been partially processed, such as metal bars processed by a lathe; finished products refer to products that have completed all processing steps and can be sold, such as automobiles, computers, etc.

For a manufacturing enterprise, the quantity and quality of inventory directly affect the production and sales capabilities of the enterprise. If there is too much inventory, it may occupy a lot of working capital and lead to an increase in inventory costs; if there is too little inventory, it may affect the production and sales plans of the enterprise, and even affect the reputation of the enterprise. Therefore, the management of inventory is crucial for enterprises.