Abstract: The economic booming development in industry in mineral brought the mineral power market excrescent prosperous,in spite if is"recruit the mineral power that clap hang"a class market or trade the very and multifarious and second class market,the mineral power trades unprecedented active,but the back that every mineral power trade all accompanies with the fluxion of a huge sum of funds,namely the mineral power purchase commodity pays.This text mineral power purchase commodity while analyzing the current finance system the accountancy checks the foundation of the way gains or losses last,the mineral power purchase commodity that study put forward the new in keeping last,the mineral power purchase commodity that study put forward the new in keeping with our country mineral industry economy the development the accountancy checks the way.