在实际工作中，许多企业对未取得发票但仓库已验收入库的材料没有作预估入帐处理，一些做了预估人帐处理的企业，入帐方式有缺陷，给管理带来一系列遗留问题。笔者认为，这一问题的产生与会计人员对材料入帐准则的认识不够，以及现有会计理论书中，材料预估人帐方法的操作性较 In actual work, many enterprises did not make an estimate of the materials that have not obtained the invoices but the warehouses have been inspected and stored. Some enterprises that have done the forecasting of the accounts have a defect in the accounting methods and bring about a series of management Remaining problem. The author believes that the problem arises with the accounting staff accounting standards for materials not enough understanding, and the existing accounting theory, the material estimates of the operation of the bookkeeping method is more