我厂过去对材料的核算是采用“材料核算余额法”的。用这个方法,仓库管理员要在材料卡片上核算每种材料的数量,财会部门耍在帐簿上按材料类别核算材料的金额(价值);另外还设立一本“材料余额簿”(这本帐簿登记每种材料的月终结存数量和金额),作为仓库卡片上登记的材料数量和财会部门帐簿上所记材料金额之间的桥梁,以便相互核对,保证帐卡完垒相符。由于材料品种繁多,仓库材料卡片达万张以上,因此,财会部门按材料类别汇总的金额和仓库材料卡片上记的数量,往往不符,查对差错又十分费事;同时“材料余额簿”的月终结算工作繁重,报表编制也不及时。为了克 My factory in the past is the use of materials accounting “material accounting balance method ”. In this way, the warehouse manager counts the amount of each material on the material card, the accounting department counts the amount of material (value) on the books by material type, and a “Material Balance Book” The amount and amount of month-end inventories for each type of material booked in this book) as a bridge between the amount of material registered on the warehouse card and the amount of material recorded in the accounting department’s books of account, . Due to the wide variety of materials and the number of material cards in warehouse, there are more than ten thousand cards in stock. Therefore, the amount of the accounting department’s total amount of materials according to the material type and the amount of the material on the card of the warehouse are often inconsistent and it is very troublesome to check the errors; meanwhile, The month-end settlement of heavy work, the report preparation is not timely. In order to grams