“农业发展基金”是多层次、多渠道筹集的用于改善农业生产条件,发展农村社会化服务,增强农业后劲,促进农业生产向专业化、商品化、现代化发展的资金。这项资金的筹集、使用和结算,已成为乡、村合作经济组织会计核算的一个重要内容。为此,我们设计了一套核算方法,供大家参考: 一、会计科目的设置: 1、资金来源类。共12个科目:(1)历年积累:“当年结余”科目的余额在下一年的年初转入本科目。盈余结转时记增方,亏空结转时记减方。(2)当年结余:核算乡、村二级当年度通过收支结算后的收支余额,由收支结算科目转入时,记增方。转入历年积累科目时,记减方。发生支大于收时记载方向与前述相反。本科目只在年末决算时使用。(3)上级拨入款:可设县基金会拨入、乡财政拨入、乡基金会拨入三个明细科目。(4)造地费提成返回:由乡、村二级核算乡村企业建设用地以及农户建房用地所收取的造地费提成返回部分收入情况,(5)农业积累资金:核算乡村二级农民家庭或集体承包各业生产,按合同规定上交的承包款中的部份或大部;由有关部门代收的生猪生产稳定基金、粮食定购补助及棉花定购提留等收入情 The “Agricultural Development Fund” is a fund raised at various levels and in various channels for improving agricultural production conditions, developing social services in rural areas, enhancing agricultural stamina and promoting agricultural production to specialization, commercialization and modernization. The mobilization, use and settlement of this fund have become an important part of the accounting of township and village cooperative economic organizations. To this end, we have designed a set of accounting methods for your reference: First, the account settings: 1, the source of funds. A total of 12 subjects: (1) accumulated over the years: the balance of the “balance of the year” into the subject at the beginning of next year. Earnings carry forward recorded by the side, bearish carry forward when the record side. (2) Balance of the current year: The balance of income and expenditure after the settlement of income and expenditure in the year of township and village level 2 is accounted for. Into the accumulation of subjects over the years, remember to reduce side. Occurred branch is greater than when the record direction opposite to the above. This subject is only used when the year end balance sheet. (3) Higher allocation: You can set up a county foundation, rural financial input, rural foundation will dial into three detailed subjects. (4) Land premium return commissioned: the return of part of the revenue from land use fees charged by rural enterprises and village-level secondary accounting village construction land, and (5) the accumulation of funds for agriculture: accounting for rural second-level peasant households Or collectively contracted by various trades and industries, the contract part of the contracted section submitted in accordance with the contract part or most of the relevant departments of the collection of live pig production stability fund, food ordering subsidies and cotton subscription and other income income