现行《企业会计制度》中对材料物资暂估价入账核算的处理规定较为繁琐，在实际操作中存在较大弊端。本文提出了一种采用“暂入库单”的核算方法，并通过实例与传统核算方法相比较。经分析，采用“暂入库单”的材料暂估价入账核算方法，大幅减少了工作量，提高了工作效率。%The treatment stipulation of the material business accounting of provisional estimate post in the current "Enterprise Accounting System" is tedious. It has great disadvantages in practice. This paper proposes an accounting method of "temporary warehouse warrant", and compared it with the traditional accounting method through examples. Through analysis, adopting "temporary warehouse warrant"for material business accounting of provisional estimate post can reduce the workload and improve work efficiency.
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