一、概述党的十一届三中全会以来,我国广大农村普遍实行了以户营为主的农业生产责任制,促进粮食、油料年年丰收,农民除了完成粮油征购任务外,还踊跃向国家交售超购粮油和增加收购的粮油。由于粮油品种多,又要分不同性质不同等级计价,因此常用的单价数据多达一百多个。任何一个高明的会计师也难于把这么多价格数据记熟。特别是粮油的收购方式由过去的生产队交售结算变成农户为单位交售结算 I. Overview Since the Third Plenary Session of the 11th CPC Central Committee, most rural areas in our country have generally implemented a system of accountability for agricultural production based mainly on household management to promote annual harvest of grain and oilseeds. In addition to fulfilling the task of purchasing grain and oil, Sell ​​over grain oil and increase the purchase of grain and oil. As the grain and oil varieties, but also divided into different levels of different levels of valuation, so common unit price data up to more than 100. It is difficult for any smart accountant to record so many price data. In particular, grain and oil acquisitions were sold and settled by the production team in the past