新会计制度的颁布实施和全国性会计工作秩序的整顿，有力地推动了会计核算的规范化，但在对农口企业的调查中，却发现有些企业在会计核算上还存在着不少问题。１．把其他业务收入放在营业外收入中核算。有些经营性公司把一年的其他业务收入都放在年底结转为“营业外收入”。２ The promulgation and implementation of the new accounting system and the rectification of the nationwide accounting work have effectively promoted the standardization of accounting. However, in the survey of agricultural enterprises, some enterprises still found many problems in accounting. 1. Other business income on non-operating income accounting. Some operating companies put other business income for one year at the end of the year to “non-operating income.” 2