基层供销社的简易建筑,经常有多项同时进行,有的跨年施工,连年不断,如何搞好简易建筑核算,是取消“待摊房屋设备”科目后,应予研究解决的问题。目前,基层社简易建筑没有专门拨款,每年,只由县社在下达财务计划时核定一个定额,基层社在额度范围内,按规定的项目据实列支。但在会计核算方法上,由于没有明确规定,因而出现了各行其是,五花八门的现象。有的用“费用—简易建筑费”帐户核算,有的以“待摊费用”帐户核算,有的则以“物料用品”帐户核算,或者以“应收款”帐户核算,都是不够妥当的。因为用“费用—简易建筑费”帐户核算,如果简建项目多,或出现跨年度工程,反映就不够清楚;用“待摊费用”帐户核算,又与其它“待摊费用”混淆;用“物料用品”与“应收款”帐户核算,更与科目内容不符,使资金分类混乱,影响企业的资金周转,不利于考核资金 The simple buildings of the supply and marketing cooperatives in the grassroots level often carry out many projects at the same time and some of them are being built in the New Year. They are constantly being constructed year after year. How to do a good job of simple construction accounting is a problem to be solved after the cancellation of the subjects of “equipment to be shared”. At present, there is no special appropriation for the simple construction of grass-roots units. Each year, only a fixed amount is approved by the county agency when releasing financial plans. The grass-roots units, in accordance with the provisions, are actually allocated within the quota. However, in the accounting method, there is a wide variety of phenomena due to its lack of clear rules. Some use the “cost - simple construction fee” account accounting, and some to “prepaid expenses” account accounting, while others are “material supplies” account accounting, or “receivables” account accounting, are not properly enough . Because of the “cost - Simple construction fee” account accounting, if the Jian-Jian project more, or the emergence of inter-year projects, the reflection is not clear enough; with “prepaid expenses” account accounting, but also with other “prepaid expenses” confused; Supplies “and” accounts receivable "account accounting, but also does not match with the subject content, so that the classification of funds confusion, affecting the cash flow of enterprises is not conducive to assessing funds