南方集体林区森工企业，在填制会计报表时，只将木材销售收入填入“主营业务收入”项目，将木材以外的产品销售收支差额填入“其他业务利润”项目，笔者认为这是不合理的。自改革开放以来，南方集体林区森工企业，实现了多种经营，除木材产品以外，还有工厂、商店、服务、种养 In the process of filling the accounting statements, the forestry enterprises in the southern collective forest areas only fill in the sales income of timber into the item of “main business income” and fill in the balance of sales revenue and expenditure of products other than wood into the items of “other business profits” This is unreasonable. Since the reform and opening up, the forestry enterprises in the southern collective forest areas have diversified their operations. In addition to wood products, there are factories, shops, services, planting and breeding