我看到过的各种版本的会计原理书籍在论述帐户按用途结构分类时,把帐户划为九类或十类以后,着重只讲述各类帐户结构上的主要特点,很少深入论述帐户用途及其变化.这样人们就可能产生帐户一经分类,其用途和结构就固定不变了.事实上帐户在一定的条件下,由于资金运动和人们对核算指标的要求,以及核算方法的不同,帐户的用途和结构是会发生变化的.本文仅就工业、施工企业会计核算使用最多和较难掌握的“材料采购”帐户的用途和结构在实际运用过程中所引起的性质变化作粗浅论述.“材料采购”帐户(以下称本帐户)主要是用来核算企业购入材料的采购成本,即核算企业所有 I have seen various editions of the Accounting Principles Book. When discussing the classification of accounts by use structure, after the accounts are classified into nine or ten categories, the emphasis is only on the main features of various account structures, and there is little discussion about account usage. And its changes. In this way, people may create an account whose classification and use are fixed. In fact, accounts under certain conditions, due to the movement of funds and people’s requirements on accounting indicators and accounting methods, account The use and structure of the project will change. This article will only discuss the changes in the nature of the use and structure of the “material procurement” account, which is used most frequently by industrial and construction companies and difficult to grasp, in the actual application process. The “Materials Purchase” account (hereinafter referred to as the “Account”) is mainly used to account for purchase costs of purchased materials, ie, accounting