新的《村合作经济组织会计制度》规定:“发包及上交收入”帐户用于核算农户和承包单位因承包集体资源所上交的承包金以及村(组)办企业上交利润的实现及结转情况;“提留统筹收入”帐户,用于核算农户按有关规定上交的集体提留及乡(镇)统筹款项。由于上述款项在实际交款时存在两种情况:一是不能一次交清,而要分月分季上交,甚至随时上交;二是不能分清每次所交款的性质,要在各种款项交清或结清后,才能依据“承包合同”规定分清所交税费、乡镇统筹费、预提共同生产费用、集体提 The new Accounting System for Village Cooperative Economic Organizations stipulates that the “contracting out and surrendering of income” account shall be used to account for the realization of the contract funds paid by farmers and contractors for contracting collective resources and the profits surrendered by the village (group) enterprises and Carry-over situation; “Raise co-ordinate revenue” account, used to account for the farmers in accordance with the relevant provisions of the collective withdrawal and township (town) co-financing. As the above payments in the actual payment of the existence of two cases: First, you can not pay off, but to pay the monthly quarterly pay, or even turned over; Second, you can not distinguish the nature of each payment, to be in a variety of Only after the payment is paid off or settled can the taxes and fees paid by the township and town be unified, and the expenses for collective production may be divided according to the provisions of the “contract of contract”