估价入库材料的利弊及改进办法

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为了月终核算产品材料成本的需要,对发票未到而已入库,又被生产领用的赊购材料,一般可采取估价入库进行帐务处理。但是,它有一定的利弊。有利的方面:一是便于比较准确及时地核算产成品材料成本;二是能够如实地反映仓库材料收、支、存情况。存在的弊端:一
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