一、建设单位应制定镇级单位征地拆迁资金的核算办法,做到核算和报表报送口径的统一。首先应统一会计核算科目。会计科目设置应尽量要求简洁、明了,便于对上、对下的资金往来对账,以及为最终决算审计获取资料提供方便。会计科目可以设现金、银行存款、应收账款、应付款、专项收 1. The construction unit shall formulate the accounting method for the land acquisition and demolition funds of the town-level units so as to achieve the unity of accounting and reporting of the reported caliber. First should be unified accounting subjects. Accounting subjects should be set as far as possible succinct, clear, easy to upper and lower capital transactions reconciliation, as well as the final accounts audit to provide access to information to facilitate. Accounting subjects can be set up cash, bank deposits, accounts receivable, payables, special collection