粮食和棉花异地调拨或移库集并是农副产品流通中的主要环节,粮棉移库调销资金结算具有集中划转且数额较大的特点,做好粮棉移库调销资金清算工作是防止粮棉收购资金流失,确保农业政策性资金良性循环的重要措施。目前农业发展银行在自身联行体制尚未健全和信贷资金较为紧缺的情况下,可以采取“此增彼减”的会计核算办法及时清算粮棉移库资金。一般情况下粮棉移库调出、调入双方均为农业发展银行开户单位,这就为采用“此增彼减”办法提供了前提。所谓“此增彼减”简单地说就是不动实际资金,通过调整调出、调入企业开户行的系统内资金借款,直接转移贷款规模,使双方单位的结算资金及时足额得到清算。具体说是增加调入粮棉单位的贷款,相应增加其开户行的系统内存放款项;减少调出粮棉单位的贷款,相应减少其开户行的系统内存放款项。这一做法在我省先 Grain and cotton relocated or relocated in remote areas are the main links in the circulation of agricultural and sideline products. The settlement of funds transferred from grain and cotton transfer warehouses has the characteristics of a large amount of capital transfer and a large amount. Prevention of grain and cotton acquisition of capital losses, to ensure a virtuous circle of agricultural policy funds an important measure. At present, the Agricultural Development Bank can adopt the accounting measures of “increasing one country and decreasing one country” in a timely manner to liquidate the funds of grain, cotton and cotton transfer bank, under the condition that the system of its own bank is not perfect and the credit funds are scarce. Under normal circumstances, the transfer of grain and cotton moving library transferred to both parties are Agricultural Development Bank account, which provides a prerequisite for the use of The so-called “increase or decrease” simply means that the actual capital is not adjusted, and the funds transferred from the bank account of the enterprise are transferred to the scale of the loan through adjustment and transferred so that the settlement funds of both units are cleared in full and on time . To be more specific, it is to increase the loans transferred to grain-cotton units and correspondingly increase the system-in-place loans of their account-issuing banks; to reduce the loans for grain-cotton units and to reduce the system-in-place loans of their account-issuing banks accordingly. This approach in our province first