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现行农业三场则务制度规定:国家对自然条件和生产条件差的场,实行计划亏损,进行定额补贴.有关定额亏损补贴的帐务处理是:(1)当国家拨入计划亏损定额补贴时,借(增)记:“银行存款”帐户,贷(增)记:“定额补贴收入——定额亏损补贴收入”帐户.(2)年终决算,将定额亏损补贴款结转“利润”帐户时,借(减)记:“定额补贴收入——定额亏损补贴收入”帐户,贷(增)记:“利润——本年利润”帐户.根据个人在实际工作中的体会,认为第二笔会计分录的处理是很不恰当的,其理由有三:第一,这种帐务处理的结果,将使“利润”帐户余额不能反映实际亏损,有时甚至出现利润余
The current three-pronged agricultural affairs system stipulates that the state implements planned losses for the fields with poor natural conditions and production conditions, and conducts fixed-rate subsidies. The accounting treatment for the fixed-loss subsidies is as follows: (1) When the state allocates a flat-rate subsidy to the plan , borrow (increase) in mind: “bank deposit” account, credit (increase) in mind: “fixed amount of subsidy income - fixed loss subsidy income ” account. (2) year-end final accounts, will carry forward the fixed loss subsidy In the “profit” account, borrow (minus) in mind: “fixed-subsidy income - fixed-rate loss subsidy income ” account, loan (increase) in mind: “profit - current year profit ” account. Based on individuals in actual Experience in work, I think that the handling of the second accounting entry is very inappropriate, there are three reasons: First, the result of this accounting treatment will make the “profit” account balance can not reflect the actual loss, sometimes There are even more profits