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农村实行生产责任制以后,如何进行会计核算、存在着三种意见:一、按集体与社员承包的合同数字核算、不核算超产奖励与欠产赔偿部分;二、只核算合同内上交给生产队和出售给国家的那部分产品(不包括自留的口粮、饲料和种子);三、核算当年实际发生的全部收入和生产费用。我认为,第一种意见不妥。因为把合同数字作为记帐依据,不符合会计核算的基本原则,超、欠产一律不记,不能反映合同的实际完成情况。至于第二种意见,核算对象是实际发生的经济活动,简单明了,但是,自留的口粮、饲料和种子都不上帐,就不能
After the implementation of the production responsibility system in rural areas, there are three kinds of opinions on how to carry out accounting accounting. First, according to the contractual number accounting of contracts contracted by the collectives and members, the overcompensation reward and the part in compensation for underproduction are not accounted for. Second, only accounting contracts are submitted to production The team and the part of the product sold to the country (excluding the rations, feed and seeds); and (iii) The total revenue and production costs actually incurred during the year. I think the first kind of opinion is wrong. Because the contract number as a basis for accounting, does not meet the basic principles of accounting, super, underproduction are not recorded, can not reflect the actual completion of the contract. As for the second opinion, the object of accounting is the economic activity that actually takes place. It is simple and straightforward. However, since all the rations, feeds and seeds left behind are not on the books, they can not