搞好年终收益核算，需要做好几项准备工作。主要是以农村会计采用的权责发生制原则为依据，凡是当年已经实现的收入和已经发生或应当负担的费用，不论是否收付，都应作为当年的收入和费用处理；凡是不属于当年的收入和费用，即使款项已经在当年收付，也不应作为当年收入和... Do a good year-end revenue accounting, you need to do a few preparations. It is mainly based on the principle of accrual basis used in rural accounting. All the income that has been realized in that year and the expenses that have occurred or should be borne, irrespective of whether it is received or not, shall be treated as income and expenses for the current year. Those who do not belong in the current year Income and expenses, even if the money has already been paid and paid in the current year, it should not be used as income and ...