财务制度规定“……每月终了……对于尚未付款或尚未开出承兑商业汇票的收料凭证,应分别材料科目,抄列清单并按计划成本暂估入帐,借(增)记‘原材料’、‘燃料’等科目,贷(增)记‘应付购货款——暂估应付帐款科目’,下月初用红字作同样记录,予以冲回……。”在计划经济情况下,实际进货价格与计划价格(计划成本)差异较小,对成本核算准确性影响不大,减少了核算量,是可行的。随着有计划商品经济的发展,材料价格受市场供求规律的影响,变动频繁,与计划价 The financial system stipulates that “... ... the end of each month ... for receipts not yet paid or have yet to be accepted acceptance of commercial bills of exchange should be separate materials subjects, copied list and tentatively estimated at the planned cost credited, by (note) Raw materials’, ’fuel’ and other subjects, loan (increase) note ’payable purchase - tentative accounts payable accounts’ early next month with the same record for the red, be redirected back .... ”In the planned economy, The difference between the actual purchase price and the planned price (planned cost) is small, which has little effect on the accuracy of cost accounting and reduces the amount of calculation, which is feasible. With the development of a planned commodity economy, the price of materials is affected by the law of market supply and demand with frequent changes and the planned price