企业单位储备的诸如机械零配件,“小五金”,以及其他日用杂品等零星材料,规格品种多,单他价值低,核算麻烦。有的企业,一套有数量和金额的材料明细帐,多达十几本、几十本。因此材料的总帐帐户和明细帐户很难核对平衡,错帐也很难查 Enterprise units such as mechanical spare parts for the spare parts, “hardware”, and other daily sundries and other sporadic materials, specifications and more variety, single his low value, accounting trouble. Some enterprises, a set of the amount and amount of material breakdown, up to a dozen, dozens of this. Therefore, materials, general ledger accounts and detailed account is difficult to check the balance, wrong accounts are difficult to check