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建设单位施工现场的大堆材料,如砖、瓦、砂、石等,与工业原材料不同,它们占地面积大,笨重,不便搬运。因此,不可能通过仓库存放,而是按照现场布置图直接运达和堆放到各个施工点。它是建设工程材料管理中的一个比较特殊的问题,也是建设单位材料核算上一个比较困难的问题。目前,建设单位对上述材料的财务处理,一般是按照不经仓库入库的特点,对其购入和销售采取同时进行的办法。但在实际处理时,材料的购与销、收与发不可能一致。以致购销、收发之间互不
Construction sites large pile of materials, such as brick, tile, sand, stone, etc., and industrial raw materials are different, they cover a large area, bulky, inconvenient handling. Therefore, it is impossible to store through the warehouse, but according to the site layout directly arrived and stacked to various construction sites. It is a special problem in the construction material management and also a difficult problem in material accounting for the construction unit. At present, the construction unit of the financial management of the above materials, generally in accordance with the characteristics of non-warehouse storage, purchase and sale of its take the same approach. But in the actual treatment, the purchase and sale of materials, income and hair can not be consistent. So buying and selling, sending and receiving each other