English to Polish Other Accounting

Accounting manual

Raw materials, consumables and supplies

Raw materials cover all materials which directly become part of the finished product and form its main components. Also included are parts that have been purchased but not yet processed.
Consumables are also integrated in the finished product, however they comprise subordinate items, like screws, paint, etc.

tłumaczenie jako 'artykuły podrzędne' nie bardzo do mnie przemawia