在《商品流通企业会计》众多教材中,对于农副产品储存过程中发生的活畜禽增殖问题,如畜类生崽、产奶,禽类下蛋等现实,往往被忽略,因而在实际工作中,各核算单位因缺乏理论指导而无“章”可循,造成各行其是,或列作“其他业务收入”;或冲销“经营费用”;或列作“营业外收入”等等 In many textbooks of “Commodity Circulation Enterprise Accounting”, the problems of live livestock proliferation that occur during the storage of agricultural and sideline products, such as animal husbandry, milk production, and egg laying, are often overlooked. Therefore, in practical work, accounting Due to the lack of theoretical guidance, the unit has no “chapter” to follow, resulting in each business being or classified as “other business income”; or offsetting “operating expenses”; or being classified as “non-operating income”, etc.