物资企业为了扩大物资供应品种,以弥补国家计划的不足,需要对库存物资进行加工改制。现行物资企业会计制度规定,对超储积压物资、自用材料物品以及专项物资进行加工,分别在“超储积压物资”、“材料物品”和“专项物资”科目中另设明细科目进行核算。物资加工完成入库以后,超储积压物资、自用材料物品和专项物资与工业企业材料、物资加工一 Materials enterprises in order to expand the variety of supplies to make up for the lack of national plans, the need for processing inventory of goods restructuring. According to the current accounting system for goods and materials enterprises, the Company processed ultra-high backlog materials, self-use material items and special materials and set up separately in the subjects of “over-pressure and backlog materials”, “material items” and “special materials” Details subjects accounting. Materials processing completed storage, over-the-counter backlog of materials, materials and materials for their own use of special materials and industrial enterprises, materials, materials processing