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近几年来,在调整农村产业结构时,各地注意“消灭”荒山花山,“改造”丘陵岗地,因地制宜地发展经济林、果木林以及用材林等,出现了不少的小林场、小苗圃、小果园(桔园、桃园、梨园等),有的以村统一经营,有的以户分散经营,有的几人承包联合经营等等,形式多种多样。根据林木、果木等“生长期长,投资集中”的特点,要求建立比较完整的会计核算制度,正确核算林果在生产过程中的培养成本,加强资金管理,考核经营成果。现就林果生产的会计核算问题,提出如下粗浅意见,供研究探讨。一、记帐方法和帐簿设置记帐方法仍采用农村已经习惯的“钱物收付记帐法”。
In recent years, when adjusting the industrial structure in rural areas, local governments have been paying attention to “eliminating” barren mountains and flower hills, “reforming” the hilly land, and developing economic forests, fruit trees, and timber forests in line with local conditions. Many small forest farms, small nurseries, and small orchards have emerged. Orange Garden, Taoyuan Garden, Liyuan Garden, etc.) Some villages operate in a unified manner, some operate in a decentralized manner, and some have contracted for joint operations. The forms are various. According to the characteristics of “long growth period and concentrated investment” of forest trees and fruit trees, it is required to establish a relatively complete accounting system, correctly account for the cost of forest fruit production in the production process, strengthen fund management, and evaluate the operating results. Now we have the following superficial ideas on accounting problems of forest fruit production for research and discussion. First, the billing method and account book setting method still uses the “money and goods receipt and payment billing method” that has been used in rural areas.