有些企业不注意材料帐与财务帐的核对工作,特别是那些业务量比较少,核算内容比较单纯的小型企业,认为材料帐与财务帐核对不核对问题不大,因而经常长达四、五个月之久也不核对一次。由于两个帐目不经常进行核对,所以在核算中经常出现帐帐不符、帐实不符的现象。给企业的经济管理和财产物资的安全完整,造成了不应有的损失。这种不正常的现象应当克服。首先,企业的材料帐是和财务帐互相联系,互相制约的。财务帐是材料帐的总括和统驭,材料帐是财务帐的补充和说明。材料帐必须在财务帐的制约下,才能发挥它应有的作用。达到管理和核算的要求。因此材料帐必须和财务帐经常核对相符。其次,材料帐和财务帐经常核对相符是加强企业物资 Some enterprises do not pay attention to the checking of material account and financial account, especially those small-sized businesses which have relatively small business volume and relatively simple accounting content. They think that the problem of material account and financial account checking is not big, and often up to four or five Months are not checked again. As the two accounts are not often checked, so accounts often appear in the accounting inconsistency, accounting inconsistent phenomenon. To the enterprise’s economic management and safety of property and materials integrity, resulting in undue losses. This abnormal phenomenon should be overcome. First of all, the material account of the enterprise is interrelated and interdependent with the financial account. Financial account is the general accounting and material account, material account is a financial account supplement and description. Materials account must be under the control of the financial accounts, to play its due role. Achieve management and accounting requirements. Therefore, the material account must be checked regularly with the financial account. Second, material and financial accounts often check to match is to strengthen the enterprise supplies