现行《事业单位会计制度》规定,单位购进材料入库时,借记“村料”等科目,贷记“银行存款”等科目;领用出库或销售时,借记“事业支出”等科目,贷记“材料”科目。笔者认为,该核算方法只考虑到了材料的领用或销售与购价一致的情况,而对于材料销售与购价存在进销差价的,则缺乏统一的核算方法,因此,许多事业单位在进行这类会计处理时存在很大的随意性和不准确性。笔者建议,当材料购进与销售存在差价时,按“售价金额法”核算,增设“进销差价”科目,作为“材料”的备抵科目。即单位购进材料入库时,按售价借记“材料”科目,贷记“进销差 The current ”Accounting System for Public Institutions“ stipulates that when units purchase materials for storage, debit ”village materials“ and other subjects, credit ”bank deposits“ and other subjects; when using a library or selling debit / ”Business expenses“ and other subjects, credit ”material “ subjects. The author believes that the accounting method only takes into account the use of materials or purchase and purchase price consistent with the situation, but there is a lack of unified accounting methods for material sales and purchase price difference, therefore, many institutions are carrying out this There is a great deal of randomness and inaccuracy in accounting treatment. The author suggests that when there is a difference between the purchase and sale of materials, press ”sales price amount method “ accounting, the addition of ”sales price “ subjects, as the ”material “ of the prepaid subjects. That is, the unit purchase of materials storage, according to the price debit ”material “ subjects, credit ”Invoicing