过时库存 是什么？
过时库存 Inventory items that are no longer usable or saleable due to age, expiration, or obsolescence, documented in WMS, inventory ledgers, and write-off or disposal reports.
Source: Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
How is “过时库存” Used in Practice?
过时库存必须隔离并登记，以根据审计要求和公司政策从财务报表中剔除。
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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过时库存 是什么？
Inventory items that are no longer usable or saleable due to age, expiration, or obsolescence, documented in WMS, inventory ledgers, and write-off or disposal reports.
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