本文从项目公司 (业主 )的角度 ,探讨了公路建设中的材料核算问题。文章采用举例说明的形式 ,提出了两种不同的会计核算方法———分别设置成本类会计科目和往来类会计科目进行过渡核算 ,成功地将材料价款反映进工程成本 ,同时合理地解决了涉税问题。 This article discusses the material accounting in highway construction from the perspective of project company (owner). The article uses an illustrative form, proposed two different accounting methods --- set up the accounting of the cost of accounting and the type of accounting transition accounting, the successful price of the material reflected in the cost of the project, while a reasonable solution to the problem Tax problems.