笔者在工作中遇到这样一个事实:对尚未付款的材料不能按发票登记入帐,由于生产需要已先行领用。此时,在材料帐的借方既无数量又无金额,而贷方却已按计划成本登记了发出材料的数量和金额,编报时,余额必然为红字。怎么办?笔者认为,按下述方法对材料帐户红字余额问题可迎刃而解。 I encountered in the work of such a fact: the unpaid material can not be recorded by invoice, due to the production needs have been received first use. At this point, while the debit of the material account has neither quantity nor amount, the lender has already registered the quantity and amount of the material issued at the planned cost. When compiling the report, the balance must be red. What should I do? The author believes that according to the following method of material account red balance problem can be solved.