(一) 一个企业在供应过程经常以货币资金购买材料,计算材料的采购成本,在生产过程频繁领用材料,不断发生生产消耗,因此,材料的核算贯穿于供应过程和生产过程的始终。搞好材料的核算,对于加强企业管理,降低成本,增加盈利,提高经济效益,具有十分重要的意义。材料的收发业务量大,占用资金多,为了加强材料核算,在实际工作中有按实际成本和按计划成本进行核算的两种基本方法,但初学者对两种基本方法经常混淆不清,出现差错,问题的关键是:这些同志没有搞清采用不同计价的核算方法,各应设置和运用哪些帐户,两者有哪些相同点,又有什么不同之处;发 (1) An enterprise often purchases materials with monetary funds during the supply process, calculates the procurement costs of materials, frequently uses materials during the production process, and continuously consumes the production. Therefore, the accounting of materials runs through the supply process and the production process. Doing a good job in material accounting is of great significance for strengthening enterprise management, reducing costs, increasing profits, and improving economic efficiency. There are a large number of materials for sending and receiving business and occupy a large amount of funds. In order to strengthen material accounting, there are two basic methods for accounting according to actual costs and planned costs in actual work, but beginners often confuse the two basic methods. The key to the problem lies in the fact that these comrades have not figured out how to use different valuation methods, what accounts should be set up and used, what are the similarities between the two, and what are the differences;