物资经营单位在实行计划内和计划外”双轨“供应以后,计划内物资一般货源充足,价格稳定,同时由于计划指标一般要到年末作废,用货单位并不急于购买,因此往往出现压库现象;而计划外物资价格随行就市,组织到什么货,供什么货,因此经常出现用户需要时却无货可供的现象。为了有利于生产,就产生了计划内、外物资暂时串换供应以应急需的变通做法,并带来了会计核算上的新问题。一、计划内、外物资串换供应的核算方法。目前各单位的做法不一。一种是串换销售后,物资库存 After the material business unit implements both planned and unplanned “double-track” supply, the general supply of goods within the plan is sufficient and the price is stable. At the same time, since the planned indicators are generally required to be cancelled at the end of the year, the units are not in a hurry to purchase, so the phenomenon of pressure storage often occurs; The price of unplanned goods goes hand in hand with the market, what kind of goods are organized, and what goods are available, so there is often a phenomenon that users do not have goods when they need them. In order to facilitate production, it has created a temporary alternative for the temporary replacement of supplies within and outside the project, and brought about new problems in accounting. I. Accounting methods for the supply and replacement of supplies within and outside the project. The current practice varies among the units. One is after the exchange of sales, material inventory