一、物资暂估入库的概念物资的暂估入库,是指企业购进物资时,物资当月已验收入库,但因结算滞后等原因当月没有及时收到供货方发票,无法进行物资结算的账务处理,企业为了保证会计核算的真实性和完整性,对上述物资的价格估算并进行相应的会计处理。暂估行为,是按照现行会计准则中实质重于形式、重要性以及谨慎性的质量要求,做出的会计业务处理,是一种与预计负债不完全相同的 First, the provisional assessment of the concept of warehousing Provisional warehousing refers to the purchase of goods, the material has been checked into the storage month, but due to the settlement and other reasons did not receive the supplier invoices in a timely manner, unable to carry out the material Settlement of accounts, enterprises in order to ensure the authenticity and integrity of accounting, the price of the above material estimates and the corresponding accounting. Provisional conduct is based on the current accounting standards in the real weight over the form, importance and prudence of the quality requirements of the accounting business process, is an estimated debt is not exactly the same