周转材料作为施工企业资产的重要组成部分,其账务处理关系到施工成本核算的准确性。本文根据新会计准则及施工企业的行业特殊性,针对周转材料的账务处理,做简单介绍。 Working capital materials as an important part of the construction business, the accounts of the construction costs related to the accuracy of accounting. This article based on the new accounting standards and the construction industry’s special nature of the business, for the accounting of working capital materials, make a brief introduction.