由于银根紧缩、资金短缺,在收购粮油时,往往缺乏现款支付。为了既确保农民收入不受影响,又缓解资金供需矛盾,部份地区采取了保值收购,计息收购等措施。其核算方法如下: 一、保值收购是专用于议价粮油收购的方法,先按随行就市的原则定等作价,结算时,如市价高于原订价,按市价结算,如市价低于原订价,仍按原订价结算。具体核算方法是:(1)收购时,按实际价入帐,其会计分录:借记库存议价粮油——××品种;贷记贷款往来——应付农民粮油价款。(2)分月按市价调整(低于和等于原定价的不作调整),其会计分录:借记库存议价粮油——××品种;贷记货款往来——议购粮油价格调整专户。如上月价格上升次月价格下降,冲回原上升与下降之差,但不低于原订价。(3)结算付款时,其会计分录:借记货款往来—— Due to tight monetary conditions and shortage of funds, cash payments are often lacking in the acquisition of grain and oil. In order to ensure that the income of farmers is not affected, and the contradiction between supply and demand of funds is eased, measures such as preserving value purchases and interest-bearing acquisitions have been adopted in some regions. The calculation method is as follows: 1. The hedged purchase is a method dedicated to the purchase of bargain grain and oil. The price is first determined according to the principle of accompanying the market. When the settlement is made, if the market price is higher than the original price, the market price will be settled. If the market price is lower than the original price, Still settle at the original price. Specific accounting methods are: (1)Acquisition at the time of acquisition, according to the actual price, its accounting entries: debit inventory negotiated grain and oil - × × varieties; credit loan transactions - to cope with farmers’ grain and oil prices. (2) Monthly market price adjustment (without adjustment if the price is lower than or equal to the original price), its accounting entries: debit stocks, grain and oil prices - xx varieties, and credits for purchases and purchases - purchase of grain and oil price adjustment accounts. In the previous month, the price rose and the price fell the next month, backing off the difference between the original rise and fall, but not lower than the original price. (3) When the payment is settled, its accounting entry: debit and payment transactions -