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nong min zhuan ye he zuo she cai wu hui ji zhi du gai jin tan tao
Pages: 7-10
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  会计科目会计核算会计报表;
Abstract: 我国农民专业合作社执行的会计制度是《农民专业合作社财务会计制度(试行)》,在具体应用中发现制度本身也存在不尽合理的地方。本文在会计科目设置、会计核算方法、会计报表列报等几个方面针对制度存在的问题进行分析,并借鉴企业会计准则对其有关规定提出改进建议。
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