财会部门的核算工作,以材料核算最繁重,据统计约占整个核算工作量的二分之一至三分之二。造成材料核算繁重的主要原因,是材料收发频繁,料单多,品种规格复杂,计划价制订单过细等。目前,有些单位已采取一些简化措施,现介绍如下: 一、选择一些领料频繁,价值较小的零星材料汇总记帐。简化核算工作。仓库收发料一般都是采用一料一单制,这样,不论价值大小、数量多少,都要经过记卡、计算等工作,因此,核算工作量很大。而有些零星材料,如 Accounting accounting department, the most material accounting, according to statistics account for about one-half to two-thirds of the entire accounting workload. Material accounting for the main reason for the material is frequently received and dispatched material, materials and more varieties of complex specifications, planned price orders too small and so on. At present, some units have taken some simplification measures, which are introduced as follows: First, select some sporadic, less valuable sporadic materials summary accounting. Simplify the accounting work. Warehouse receipts and deports are generally used in a material and a single system, so that, regardless of value size, the number of how many have to go through the card, calculation and other work, therefore, accounting workload. Some sporadic materials, such as