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近两年来,农村各种专业户、重点户大批涌现,为了帮助他们搞好经济核算,我县于1984年在全县选择了1,200户试行家庭会计核算,其中各种专业户、重点户占27%.我们的做法如下: 1、本着简明易懂,好管好用的原则,设计了一本“农户简易帐簿”,共设置“经营收入”、“经营支出”、“产品物资”、“固定资产”、“债权债务”五个科目和“经营成果”表.“经营收入”登记各业收入和其他收入,“经营支出”登记各业支出和其他支出,“产品物资”登记各种产品物资的收入、支出结存情况,“固定资产”登记用于生产经营的固定资产:“债权债务”登记生产经营对外的经济往来.“经营成果”表分实物和现金两部份,反映全年生产收支和分配情况.帐簿用订本式,记帐方法采用单式记帐法.
In recent two years, a large number of specialized households and key households have emerged in large numbers in rural areas. In order to help them do a good job of economic accounting, in 1984, the county chose 1,200 households in the county for trial accounting, of which various kinds of specialized households and key households accounted for 27%. Our approach is as follows: 1, in a simple and easy to understand, good management and easy-to-use principle, designed a “simple household account book”, set a total of “operating income”, “operating expenses”, “product materials”, “fixed Assets ”,“ Creditor’s Rights and Debts ”,“ Operating Results ”,“ Operating Income ”, registering income and other income of various industries,“ Operating Expenses ”, registering expenditures of various industries and other expenditures,“ Products and Materials ”, registering various kinds of products and materials Of the income, expenditure balance, “fixed assets” registered for the production and operation of fixed assets: “credits and debts” registered production and management of foreign economic relations. “Operating results” table is divided into physical and cash parts, reflecting the annual production income Branch and distribution. Bookkeeping with book-style, billing method using a single accounting method.