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随着农村供销社体制的改革,我县基层社全面开展农商联营和实行内部经营承包责任制.我们根据实行联营和内部经营承包的几种形式,初步对有关会计核算问题提出几点处理办法,已在全县试行,是否妥当,尚需探讨.一、农商联营的会计核算.全县开展农商联营的形式有购销联营、生产联营、加工联营等.会计核算的处理办法如下:1、联营的农副产品采用“进价数量金额核算”的办法.对有关凭证、帐表作如下的补充:①收购部门填报的“农副产品收付存报告表”内增设"本期
With the reform of the rural supply and marketing cooperative system, the grass-roots cooperatives in our county have fully implemented joint ventures of agricultural and commercial undertakings and implemented the internal contract responsibility system. According to the forms of contracted joint ventures and internal operations, we initially propose several measures for accounting and accounting issues. , Has been in the county trial, is appropriate, still need to explore. First, the agricultural and commercial joint venture accounting. The county to carry out agricultural and commercial joint ventures in the form of purchase and sales joint ventures, production joint ventures, processing joint ventures, etc. Accounting accounting treatment methods are as follows: 1 The associated agricultural and sideline products are subject to the method of “accounting for the purchase price and amount”. The relevant vouchers and account books are supplemented as follows: 1) “Additions to the “Agricultural and Sideline Products Receipt and Payment Report Form” filled in by the acquisition department” period