于2005年1月1日起施行并将于2013年12月31日废止的小企业会计制度,没有设置专门用于种植业、林业、牧业和水产养殖各业(以下统称农业或大农业)核算的会计科目,也未制定农业生产的账务处理规范。但是农业生产有其自身特点,将其硬纳入适用于工业、交通运输和服务业的成本、费用核算体系,具体操作时很不方便。小企业会计准则比较完整的规范了农业生产的会计核算,是该准则比之小企业会计制度的新增的重要内容,也是该准则比之小企业会计制度的一大进步。一、科目设置农业的生产过程有其区别于工业等行业生产过程的 The accounting system for small enterprises, which came into effect on January 1, 2005 and will be repealed on December 31, 2013, does not include any specialization for farming, forestry, animal husbandry and aquaculture (collectively, agriculture or agro-industry) Accounting accounting, nor the development of accounting standards for agricultural production. However, agricultural production has its own characteristics and is hard-pressed to be included in the cost and expense accounting system applicable to industry, transportation and service industries, which is very inconvenient for specific operations. The relatively complete standardization of accounting standards for agricultural production by small enterprise accounting standards is a new important content of the accounting system for small-sized enterprises and a major step forward in the accounting system for small-sized enterprises. First, subjects set agricultural production process has its difference from the industrial production process