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(一)玉米种子行业收入、成本核算的特点玉米种子的生产期间一般为3-11月,销售、加工期间一般为11月至次年6月。玉米种业公司于每年的2-3月与农户签订制种合同,将亲本种子(专门生产杂交玉米种子的种子)提供给农户,由公司派遣生产技术人员向农户提供制种技术指导,利用农户的土地和人力繁育种子;7-11月公司与种子经销商签订框架性的种子销售合同,10-11月公司从农户手中将种子收购入库,同时与农户结算种款;11月至次年6月经销商在种子销售合同框架性协议下,分批次下订单采购提货,种业公司按照客户提出的提货申
(A) the characteristics of corn seed industry revenue, cost accounting Corn seed production period is generally from March to November, sales, processing period is generally from November to June next year. The corn seed industry company signs the seed contract with the farmers from February to March every year, and provides the seed for the seed, which specializes in the production of hybrid corn seeds. The company dispatches production technicians to provide technical guidance for seed production to farmers and makes use of the farmers’ Of the land and manpower to breed seeds; July-November the company signed a framework with the seed distributors of seed sales contract, 10-11 months the company from the hands of the farmers will purchase seed storage, while settlement with the farmers planting money; November to next year June dealers in the seed sales contract under the framework of the agreement, in batches under the order purchase delivery, seed companies in accordance with the delivery of the proposed application