浅析“材料采购”科目的设置

Analysis of Setting Purchase Account of Materials

在分析了以往材料采购业务科目设置的基础上，指出了其帐务处理存在的不足。笔者认为可以设置“材料采购”科，用于实际成本计价和计划成本计价核算，并讨论了其优越性。

After an analysis of setting purchase accounts of materials in the past, points out its weaknesses in accounting transaction procedures. The author suggests that purchase account of materials can be fully used for both actual cost system and standard cost system, and discusses the advantages of it.