农业生产合作社专业簿记的研究

• 作 者: 王立我
• 机 构: 西北农学院农业经济系社会主义农业企业组织及核算教研组,
• 出 处: 西北农学院学报
• 发表日期: 1956年03期
• 关键词: 农业生产合作社 核算形式 半社会主义 企业经营 青金 现金收付 收付 巢生 科目 月报表

一、前言农业生产合作社是社会主义的或半社会主义的企业。簿记工具的合用与否,严重的影响着企业经营的得失。优越而合用的簿记类型和核算形式能够产生效果好的核算工作,促进企业经营的巩固与发展;反之,不合用的簿记类型和核算形式就会产生效果不好的核算工作,不仅不会促进而且还会阻碍企业的巩固与发展。应该注意的是:如果大量农业社使用着不合要求的簿记,那么所造成的损失是

I. Introduction Agricultural cooperatives are socialist or semi-socialist enterprises. The combination of bookkeeping tools or not, a serious impact on business success or failure. Superior and combined bookkeeping types and accounting forms can produce effective accounting work and promote the consolidation and development of business operations. Conversely, unrecorded bookkeeping types and forms of accounting can produce ineffective accounting and can not only promote but also promote Will also hinder the consolidation and development of enterprises. It should be noted that if a large number of agricultural societies use substandard bookkeeping, the resulting loss is