按制度规定,棉花加价、购销差价倒挂等补贴业务,在其它应收应付款科目核算。由于其它应收应付款科目包括的内容多,不能具体反映加价等补贴款的支付、拨付、结余等情况,既不便于企业领导和上级主管部门及时掌握资金动态,又不便于财会部门对加阶等补贴款的申报、拨付、使用进行审核监督,笔者认为,应该设置专项应收应付款科目,专门核算国家对棉花收购拨付的加价、购销差价倒挂和储备费用等补贴。其借方反映国家补贴款的支付、发生和下拨情况,贷方反映补贴款的预拨情况。借方余额表示应补未补的补贴款数额,贷方余额表示补贴款预拨结余数额。具体方法是:在“资金表”左右两方,增设 According to the system, cotton price increases, purchase and sale of postal subsidies and other subsidies business accounts receivable accounts receivable. Because other receivables and payables accounts for more subjects, it can not specifically reflect the payment, disbursement and balance of the subsidy such as fare increase, which is not convenient for the enterprise leaders and superior authorities to grasp the capital dynamics in a timely manner, The author believes that should set up a special accounts receivable accounts receivable, accounting for the country specifically allocated to cotton acquisition fare increase, purchase and sale of post-upside down and reserve costs and other subsidies. The debit reflects the payment, occurrence and disbursement of the national subsidy, and the lender reflects the pre-dialing of the subsidy. The debit balance represents the amount of the subsidy that should be paid up, and the credit balance represents the amount of the balance of the subsidy prepaid. The specific method is: in the “capital” around the two sides, additional