A manufacturing firm will usually h

A manufacturing firm will usually have large inventories composed of raw materials, work in
process, and finished goods, as well as a material investment in property, plant, and equipment.
Notes and accounts receivable may also be material, depending on the terms of sale. The cost of sales
often represents the major expense.

Hasil (Bahasa Indonesia) 1:

Perusahaan manufaktur biasanya akan memiliki persediaan besar yang terdiri dari bahan baku, bekerja diproses, dan barang jadi, serta bahan investasi di properti, tanaman, dan peralatan.Catatan dan piutang juga mungkin materi, tergantung pada syarat-syarat penjualan. Biaya penjualansering merupakan biaya yang besar.