購(gòu)買的材料，對(duì)方?jīng)]開(kāi)發(fā)票但是已經(jīng)給別人匯款了，能先做借，應(yīng)付賬款，貸，銀行存款，等對(duì)方開(kāi)了發(fā)票，再?zèng)_回，借，原材料，貸，應(yīng)付賬款