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家庭农场由于承包的生产对象多少不一,承包的工料费内容不同,日常会计管理只能以承包合同为依据,监督其付款和发料。由于责任户众多,他们的生产支出无法按实际耗费分清生产对象进行记录计算,他们自行销售处理的产品无法作价计算,农场在计算全场的生产成本、利润或亏损时,就很难分别产品及其工料费进行核算。我认为当前国营农场现时的核算方法和层次应该改革为: 1 帐内、帐外核算相结合:在帐内核算基础上,用帐外核算资料进行补充。 2、责任户核算和生产队核算相结合:在核算
Due to the different number of contracted production targets of family farms, the contracted fee differs according to the amount of contracted fee. The daily accounting management can only supervise the payment and delivery based on the contract. Due to the large number of responsible households, their production expenditures can not be calculated according to the actual consumption of production targets for record calculation. The products they sell on their own can not be calculated at the price. When the farm calculates the total production cost, profit or loss, it is difficult to separate the products and The charge for accounting. In my opinion, the current accounting methods and levels of state-owned farms should be reformed as follows: 1 The combination of accounting and accounting should be supplemented with accounting information on the basis of accounting. 2, responsible households accounting and production team accounting combination: accounting