Русско-англо-русский юридический словарь

Finished goods are goods that have been completed by the manufacturing process, or purchased in a completed form, but which have not yet been sold to customers. [...] The cost of finished goods inventory is considered a short-term asset, since the expectation is that these items will be sold in less than one year. The total amount of finished goods inventory on hand as of the end of a reporting period is typically aggregated with the costs of raw materials and work-in-process, and is reported within a single "Inventory" line item on the balance sheet. (accountingtools.com)

For a manufacturing business, the cost of finished goods will be the direct costs of labour, materials and expenses, and in addition will include factory overheads absorbed into the product. (Business Case Studies)

Stocks of finished goods include all goods made by the establishment that are ready for shipment as of the reference date. (OECD Glossary of Statistical Terms)

Working capital, also known as net working capital (NWC), is the difference between a company’s current assets, such as cash, accounts receivable (customers’ unpaid bills) and inventories of raw materials and finished goods, and its current liabilities, such as accounts payable. (Investopedia)