安徽省供销社、粮食局、农行共同决定,自1990年起,实行“以肥代金”办法(用供应给农民的挂钩化肥代替预购定金发放给农民)。这一办法对减少资金占用,缓解资金不足的困难起到了一定作用。下面谈谈供销社在实行这一办法时的帐务处理方法。 1.由县,市粮食部门统一向农业银行办理贷款手续,一次划拨给县农资公司。县农资公司收到款项时,借记“银行存款”;贷记“应收应付货款——以肥代金款”。 2.县农资公司根据“以肥代金”的预购定金分配任务,对各基层供销社预拨化肥时,按调拨价通过销售处理。借记“应收应付货款——××社以肥代金款”,贷记 Anhui Province Supply and Marketing Cooperatives, Grain Bureau and Agricultural Bank of China jointly decided that since 1990, a fertilizer-for-gold approach should be adopted (using peat fertilizer supplied to peasants instead of pre-deposit payment to peasants). This measure has played a certain role in reducing the fund occupation and alleviating the shortage of funds. Here to talk about the supply and marketing cooperatives in the implementation of this method of accounting treatment. 1. The county and municipal grain departments shall handle the loan formalities with the Agricultural Bank of China in a unified way and allocate them to the county agricultural capital companies at one time. When the county agricultural company receives payment, debit “bank deposit”; credited “accounts receivable and payable - with fat substitute payment”. 2. County agricultural capital company under the “fat fund” pre-grant deposit distribution tasks, the primary supply and marketing cooperatives pre-allocation of fertilizer, according to transfer price through sales processing. Debit “due to pay the purchase price - × × club fat money”, credit