“应收加价款”是粮食商业企业上下级通用的会计科目,现行制度和有关教材只介绍了基层单位的帐务处理,对县级汇总单位如何进行明细核算未作详尽说明。目前,一种做法是:县局在接到基层报表时,不作帐务处理(以表代帐),待拨付基层时,借记“应收加价款”,贷记“银行存款”。这种以表代帐的做法,一般都在当月结清基层加价款,不设分户明细帐。但在银行收紧银根、资金紧缺的情况下,由于做不到月结月清(甚至经年累月不能清帐),这种做法显然 “Cash collection receivables” is a common accounting item for grain commercial enterprises. The current system and relevant textbooks only describe the accounting treatment of the grass-roots units, and no detailed explanation is given on how the county-level summary units perform detailed accounting. At present, one approach is: When the county bureau receives the grass-roots report, it does not perform accounting treatment (accounting for accounts on the form). When the grass-roots level is allocated, it debits the “receipt plus price” and credits the “bank deposit”. This form of account-reporting practice generally clears the grass-roots level of fare increase in the same month, and no separate household accounts are set up. However, in the case of banks tightening monetary resources and funding shortages, it is obvious that this cannot be done due to the fact that monthly settlements cannot be completed (even if the accounts are not cleared for many years).