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近年来,农村水利工程向农民筹款比较频繁,为兴修农田基本建设、发挥“统”的职能起了较好的作用。为适应这一情况,笔者认为有必要在现行会计制度中增设劳动积累科目。其基本收付内容和核算方法是: 一、劳动积累来源一般有:农村按照每个劳动力应负担10～20个劳动日的规定而向农户筹集的资金、国家拨入资金和其它拨入资金等。收入资金时,增记现金和存款科目;增记劳动积累——农民自筹(或上级拨入)科目。
In recent years, rural water conservancy projects to raise funds more frequently for farmers, to rehabilitate farmland infrastructures, play a “unified” function played a better role. In order to adapt to this situation, I think it is necessary to add labor accumulation account in the current accounting system. The basic payment and accounting methods are: First, the sources of labor accumulation are generally: rural areas in accordance with the provisions of the labor force should bear 10 to 20 days to raise funds to farmers, state funds and other inward funds into the funds . When income funds, additional cash and deposit accounts; additional labor accumulation - farmers raise (or higher level) subjects.