目前有些企业供应部门、财务部门由于对委托加工材料的重要性认识不足,在委托加工的材料核算和管理上存在不少问题,帐帐不符,帐实不符的情况时有发生。究其原因主要是: 1.帐目不全,供应部门只记数量,不记金额,而财务部门只重金额不重数量。 At present, some enterprise supply departments and financial departments have insufficient understanding of the importance of processing materials, and there are many problems in the calculation and management of the materials that are entrusted to processing. Accounts do not match, and account inconsistencies often occur. The main reasons are as follows: 1. The accounts are incomplete, the supply department only records the quantity, not the amount, and the financial department only weighs the amount is not heavy.