在材料品种规格多,收发业务频繁的企业里,尽管平时小心谨慎,仍然会出现帐帐不符的情况.为了查找差错,往往耗费很多精力和时间,这是我们会计实务工作者多年来感到最烦琐又缺乏妥善解决办法的实际问题.现根据一部分工业企业的情况对材料稽核与材料帐的核对工作,提出几点改进的浅见:(一)搞好材料的立帐,分类编号.财会部门以材料类别设立二级帐,仓库设实物 In enterprises with many material specifications and frequent transceiving services, despite the usual care and caution, there are still situations in which the accounts do not match. In order to find errors, it often takes a lot of energy and time. This is what our accounting practice workers have felt most troublesome for many years. There is also a lack of practical problems for proper solutions. According to the situation of some industrial enterprises, the review of material audits and material accounts has provided some suggestions for improvement: (1) Doing a good job of material accounting and classification numbering. Classes set up secondary accounts, warehouse set up in kind