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为了适应国营林场、苗圃实行经营承包的需要,财会工作应进行改革.改革的重点是营林生产的成本核算与管理,使成本核算与经营承包紧密结合在一起. “定包成本”核算就是将营林生产过程耗费的生产资料(种苗、材料、农药、肥料)、固定资产折旧费、劳动报酬(有的还包括工资性质的津贴)等成本项目捆在一起定为一个死数承包给专业户,超支自负,节约归己的经营承包办法. 成本费用按工序及其完工程度,根据检查验收报告单支付,支付的费用额直接记入有关产品成本帐户.
In order to meet the needs of state-owned forest farms and nurseries to implement contracting operations, the accounting work should be reformed. The focus of the reform is on the cost accounting and management of forest production, so that cost accounting and business contracting are closely integrated. The cost items such as production materials (seedlings, materials, pesticides, fertilizers), fixed assets depreciation, and labor remuneration (some of which also include salaries of wages) consumed in the forest production process are bundled together as one dead number and contracted to specialized households. , Overspending and self-sufficiency, and saving the operation of the contracting method. Costs and expenses are paid according to the inspection and acceptance report form according to the process and the degree of completion. The amount of the payment is directly credited to the relevant product cost account.