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近年来,各地以农村种、养等产业为依托,兴办了一批与旅游业相关联的农民合作社,让游客在置身乡村、亲近自然、增添乐趣的同时,增加了农民经济收入。但鉴于《农民专业合作社法》、《农民专业合作社财务会计制度(试行)》的局限性,倒逼旅游合作社在会计业务处理上作出探索。(一)入退股业务【例1】成员赵大、陈二、张三作为原始成员,分别以5 0 0 0 0元、100000元、150000元货币资金出资,
In recent years, various localities have relied on the support of industries and industries in rural areas to set up a number of farmer cooperatives that are associated with the tourism industry. This will allow tourists to increase their enjoyment of their incomes while enjoying the rural life and nature. However, due to the limitations of the Law of Farmer Cooperatives and the Financial Accounting System of Peasants’ Professional Cooperatives (Trial Implementation), tourism cooperatives are forced to explore the accounting business. (A) entry and exit business 【Example 1】 members Zhao, Chen Er, Zhang San as the original members, respectively, to 50000 yuan, 100000 yuan, 150000 yuan of monetary funds,