果园的帐务处理王清明，胡胜芳许多村组都建起了果园，果业经济得到了迅速发展。正确对果园进行帐务处理，对维护集体财产，提高果园的经济效益，有着重要的意义。根据《村合作经济组织财务制度》，果园应作＂固定资产＂处理。果园挂果受益前的一切费用均放在＂固定资产购... Orchard accounting Wang Qingming, Hu Shengfang many villages and groups have set up orchards, the fruit industry has been rapid economic development. Correctly handling orchards accounts, the maintenance of collective property, improve the economic benefits of orchards, is of great significance. According to “the financial system of village cooperative economic organizations”, orchards should be treated as “fixed assets”. Orchard Guaguo benefit before all the costs are on the "fixed assets purchase ...