在材料核算的手工系统中,数据主要从收料凭证(收料单、材料交库单等)和发料凭证(领料单、领料登记表、限额领料单等)中取得。根据收料凭证和发料凭证登记材料明细帐;通过对收料凭证的汇总形成材料收料汇总表;对发料凭证汇总形成材料发料汇总表。再根据收、发料汇总表登记材料二级帐。材料在按计划成本核算的情况下,根据材料二级帐中的各类材料期初计划成本和本期入库的计划成 In the material accounting manual system, the data are mainly obtained from the receiving documents (receipt, delivery of materials, etc.) and proof of origin (picking list, picking registration form, limit picking list, etc.). According to the receipts and documents issued receipts register the details of the sub-account; by collecting receipts form a summary of material receipts; summarize the documents issued a summary of the materials issued material. Then according to income, materials summary table registration materials secondary account. Materials in accordance with the planned cost accounting case, according to materials in the secondary account of the beginning of the various types of materials planned cost and storage into the program into