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农村实行家庭联产承包制后,农户已成为生产经营基本单位。农户凭记忆计算经营收支成果,已不能满足经营管理的需要。因此,开展家庭经济核算,实行农户家庭记帐,已成为农村经济迫切需要解决的问题。按照“简明适用,通俗易懂”的原则,农户核算宜采用单式记帐法记帐,即通常不设置会计科目,对日常发生的经营业务,一般只就其单方面进行记帐,是收记收,是付记付,直来直去,农民容易掌握和接受。为此,可设置“一帐四簿二表”进行核算。现合述如下:1、生产经营收支帐。它按生产项目设专页,按收入和支去项目设专栏,按收支发生的时间顺序由农户自行登记。生产项目一般可设农业、林业、牧业、渔业、工业、商业、建筑业、运输业、服务业等十项。农户可根据自已的实际生产项目来分别设置。如小麦、水
After the rural household implements the household contract system, the peasant household has become the basic unit of production and operation. Farmers can not meet the needs of operation and management by calculating the operating revenue and expenditure results with memory. Therefore, carrying out household economic accounting and implementing household account bookkeeping by farmers has become an urgent issue to be solved in the rural economy. In accordance with the principle of “concise and easy to understand”, farmers should adopt the single-type accounting method to account for accounting, that is, they usually do not set up accounting subjects. Generally speaking, they only carry out accounting on unilateral operations, Is to receive income, is paid to pay, straight to the peasants easy to grasp and accept. To do this, you can set the “one account four books two tables ” for accounting. Are summarized as follows: 1, production and operation income and expenditure account. It set up a page according to the production project, according to the income and expenditure items to set up a column, according to the timing of revenue and expenditure by farmers registered. Production projects can be generally set agriculture, forestry, animal husbandry, fisheries, industry, commerce, construction, transportation, service and other 10. Farmers can be set according to their own actual production projects. Such as wheat, water