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材料是工业生产中重要的物质资料。它在生产过程中起着不同的作用,有的经过加工,构成产品的实体;有的有助于产品的形成;有的在生产中被劳动工具所消耗,以保证机器设备等正常运转。然而,材料一经投入生产,就要全部被消耗,或改变原有的实物形态,它的价值就要一次、全部地转移到新生产的产品中去,构成产品价值的一个组成部分,这是材料的共同特点。根据材料的上述特点,在组织材料核算时,必须完成下面几项任务:
Material is an important material in industrial production. It plays a different role in the production process, and some after processing, constitute the entity of the product; some contribute to the formation of the product; some are consumed by the working tools in production to ensure the normal operation of the machine and equipment. However, once the material is put into production, it must all be consumed, or the original physical form is changed. Its value must be transferred all at once to the newly-produced product, forming an integral part of the product’s value. This is the material Common features. According to the above characteristics of materials, in the organization of material accounting, the following tasks must be completed: