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在林业经济体制改革的过程中,为了统一国营林场(苗圃)的会计核算,提高核算质量,适应生产性事业单位企业化经营管理的要求,加强经济核算,从1987年我国林业系统在会计核算上统一执行了“借贷记帐法”。许多场圃的财会人员面临这一改变,一时适应不了,他们说,借贷记帐法难学难懂,觉得与收付记帐法、增减记帐法相比较,不易掌握。其实,只要领会它的内在实质,经常学习运用,就可以象运用其它记帐法那样得心应手。现将笔者在实际工作中
In the course of the reform of the forestry economic system, in order to unify the accounting of state-owned forest farms (nurseries), improve the quality of accounting, adapt to the requirements of enterprise-oriented operation and management of productive institutions, strengthen economic accounting, from 1987, China’s forestry system in accounting Uniform implementation of the “debit and credit law.” Many fields of finance and accounting staff face this change, temporarily unable to adapt, they said, borrowing and accounting method is difficult to understand, that with the payment method, increase or decrease compared to the accounting method, not easy to grasp. In fact, as long as we understand its intrinsic substance and often learn to use it, we can feel handy as other billing methods. Now I in the actual work