村合作经济组织在开发非耕地资源荒山。荒沟、荒坡、滩涂、水面时，往往采取发包的办法，一定几年一次收缴承包费。但有的将收缴的承包费一次进入当年“发包及上交收入”帐户内，作为当年收入处理，这是不合适的。为了真实地计算出每一年的发包收入有多少，在进行帐务处理时要注? Village cooperative economic organizations are developing barren hills of non-cultivated land resources. Waste ditch, barren slopes, beaches, water surface, often take the method of outsourcing, collection of contractor fees once every few years. However, some contractors will be confiscated into the current year “contract and pay ” account, as the current year revenue processing, it is not appropriate. In order to truly calculate the number of contracting income each year, in the accounting process to note?