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供销社专用基金来源科目共11个,专用基金占用科目共8个。专用基金科目总数虽然不少,但仍然不能满足经济业务发展的需要,我们曾对全区供销社的应收应付款项作过一次调查。从调查数字看,应付款(包含应付贷款和其它应付款)余额7,609,828元,其中,属于专用基金来源性质的款项1,490,937元,占19.59％;应收款(包含应收货款和其它应收款)余额2,747,023元,其中,属于专用基金占用性质的款项908,245元,占33.06％。从而使会计核算的真实性受到影响。经济业务在不断变化,企业专用基金种类也常有变化。但是,会计科目的设置要强调相对稳定,能简则简,不能一味追齐
There are altogether 11 fund source subjects for supply and marketing cooperatives, and there are 8 special fund occupation subjects. Although there are a large number of special fund subjects, they still cannot meet the needs of economic business development. We have conducted a survey on the receivables and payments due to supply and marketing cooperatives in the region. From the survey figures, the balance of accounts payable (including loans and other payables payable) is RMB 7,609,828, of which RMB 1,490,937, which belongs to the source of the special fund, accounts for 19.59%; accounts receivable (including accounts receivable and other receivables ) The balance was RMB 2,747,023, of which RMB 908,245 was accounted for by the occupation of the special fund, accounting for 33.06%. As a result, the authenticity of accounting is affected. The economic business is constantly changing, and the types of corporate special funds are also constantly changing. However, the setting of accounting subjects should emphasize relative stability.