- Chinese name
- Other materials
- Origin
- New Accounting Dictionary
- Definition
- All kinds of materials required in the construction process of construction and installation engineering that can not constitute the project or product entity, but are conducive to the formation of the project or product, or for the convenience of normal construction and production
Including: fuel, oil, feed and various auxiliary materials. In order to account for the increase, decrease, change and balance of other materials, a secondary account of "other materials" should be set under the "vehicle storage materials" account, and a detailed account should be set according to its category, name and specification for detailed accounting. [1]
