为了集中地、全面地核算、反映和监督材料采购资金的使用情况,正确地计算购进材料的采购成本,现行会计制度设置了“材料采购”科目。制度还要求设置“材料采购”明细帐,采用“横线登记法”逐笔登记。我们在实践中体会到: 1.“横线登记法”要求登记明细帐要按每一会计事项中每张发票内的材料品种,逐笔逐项横线登记所支付的买价和运杂费,以及转出的计划成本和成本差异。同时还要求各项会计业务都要相互配合,做到日消月结,才能使核算工作正常进行。每月发生一千多张收料单,要登记五千多个数据。在会计人员数 In order to comprehensively and comprehensively calculate, reflect and supervise the use of materials procurement funds, and correctly calculate the purchase cost of purchased materials, the current accounting system has set up a “material procurement” subject. The system also requires the setting of “Material Procurement ” subsidiary ledger, using “horizontal line registration method ” one by one registration. We experience in practice: 1 “horizontal registration method ” requires registration of sub-ledger according to each accounting item in each invoice of the material species, one by one horizontal line registration of the purchase price paid and shipped Miscellaneous fees, as well as the transfer of the planned cost and cost differences. At the same time, it also requires that all accounting businesses cooperate with each other so that the accounting can be carried out normally. More than a thousand receipt receipts occur each month, registering more than 5,000 data. The number of accountants