在工业会计工作中,为了适应工业企业生产经营过程中管中有算、算不离管的要求,采用合理的、适用的核算形式,把企业多种多样的经济业务,进行分类,并连续地记录和反映增减变化情况及其结果,正确、及时、全面地提供总括核算资料,既 In industrial accounting work, in order to adapt to the requirements of the management and calculation of industrial enterprises in the process of production and management, reasonable and applicable accounting forms are used to classify the various economic operations of enterprises and continuously record them. And to reflect the changes and their results, and to provide accurate accounting data in a timely, comprehensive manner.