我建议,将现行《国营农场会计制度》规定的“利润”科目下的“营业外收入”和“营业外支出”两个二级科目,升为总帐科目。理由是:(1)符合总分类帐与明细分类帐平行登记的要求。按照平行登记的原则,总帐和明细帐登记的方向应当相同。但在增减记帐法下,把“营业外支出”作为“利润”的二级科目,“利润”属于资金来源类,“营业外支出”属于资金占用类,就会出现记帐方向不一致的问题。(2)初学会计的同志容易理解。在“利润”之下设置“营业外收入”和“营业外支出”二级科目,对新会计来说,有时难以理解。如果将这两个二级科目列为总帐科目,就能一目了然。(3)当前随着经济不断发展,营业外支出增加,将“营业外支出”列为总帐科目,便于考核并 I suggest that the two secondary subjects under the “profit” subject under the current “state-owned farm accounting system” be upgraded to the general ledger account. The reasons are: (1) Meet the requirements for parallel registration of general ledger and subsidiary ledger. According to the principle of parallel registration, the general ledger and subsidiary account should be registered in the same direction. However, under the increase or decrease accounting method, the “non-operating expenses” are used as the secondary subjects of “profits”, “profits” belong to the source of funds, and “operating expenses” belong to the category of capital occupation, and there will be inconsistent accounting directions. problem. (2) Comrades of novice accounting are easy to understand. Under “profit”, the “second-hand income” and “non-operating expense” secondary accounts are set, which is sometimes difficult to understand for new accounting. If these two secondary accounts are listed as general ledger accounts, you can see at a glance. (3) With the continuous development of the economy and the increase in non-operating expenses, “non-operating expenses” is listed as the general account subject, which facilitates assessment and