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第五章农副产品流转的核算通过本章的学习,可以了解工业品批发与农副产品收购核算的区别,明确农副产品收购的重要意义。农副产品收购是一项政策性很强的工作,因此,必须正确理解收购政策、价格政策和奖售政策,正确理解农副产品收购业务的特点,掌握其各环节的核算方法。一、农副产品收购的特点与核算方法农副产品是农、林、牧、副、渔业生产的产品总称。农副产品收购是指社会主义商业企业根据国
Chapter V Accounting of Transfer of Agricultural and Sideline Products Through the study of this chapter, we can understand the difference between the wholesale of industrial products and the purchase and accounting of agricultural and sideline products, and clarify the significance of the acquisition of agricultural and sideline products. The acquisition of agricultural and sideline products is a highly policy-oriented job. Therefore, it is necessary to correctly understand the acquisition policy, price policy, and incentive sales policy, correctly understand the characteristics of the agricultural and sideline products acquisition business, and master the accounting methods for each of its links. I. Characteristics and accounting methods for the acquisition of agricultural and sideline products Agricultural and sideline products are the general term for products produced by agriculture, forestry, animal husbandry, deputy and fisheries. Acquisition of agricultural and sideline products refers to socialist commercial enterprises based on