農(nóng)業(yè)會(huì)計(jì)跟工業(yè)會(huì)計(jì)的區(qū)別_農(nóng)業(yè)會(huì)計(jì)與工業(yè)會(huì)計(jì)的異同
2024-06-18 08:38:28 發(fā)布丨 發(fā)布者:學(xué)樂(lè)佳 丨 閱讀量:860
內(nèi)容摘要:農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)是兩種不同的會(huì)計(jì)體系,它們有著很明顯的區(qū)別。農(nóng)業(yè)會(huì)計(jì)是指在農(nóng)業(yè)生產(chǎn)和經(jīng)營(yíng)中運(yùn)用的會(huì)計(jì)方法和技術(shù),而工業(yè)會(huì)計(jì)則是指在工業(yè)生產(chǎn)和經(jīng)營(yíng)中運(yùn)...
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農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)是兩種不同的會(huì)計(jì)體系,它們有著很明顯的區(qū)別。農(nóng)業(yè)會(huì)計(jì)是指在農(nóng)業(yè)生產(chǎn)和經(jīng)營(yíng)中運(yùn)用的會(huì)計(jì)方法和技術(shù),而工業(yè)會(huì)計(jì)則是指在工業(yè)生產(chǎn)和經(jīng)營(yíng)中運(yùn)用的會(huì)計(jì)方法和技術(shù)。本文將從多個(gè)方面來(lái)探討一番這兩種會(huì)計(jì)體系的區(qū)別。
會(huì)計(jì)對(duì)象的不同
農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)對(duì)象是農(nóng)業(yè)生產(chǎn)和經(jīng)營(yíng),主要注意除了農(nóng)作物、畜牧業(yè)、漁業(yè)等。而工業(yè)會(huì)計(jì)的會(huì)計(jì)對(duì)象則是工業(yè)生產(chǎn)和經(jīng)營(yíng),要注意除開(kāi)機(jī)械制造、電子產(chǎn)品、化工等。所以,農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)對(duì)象是全部差別的。會(huì)計(jì)科目的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)科目也有了相同。農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)科目主要注意除開(kāi)土地、種子、化肥、農(nóng)藥、農(nóng)機(jī)具、農(nóng)產(chǎn)品等,而工業(yè)會(huì)計(jì)的會(huì)計(jì)科目則主要注意包括原材料、半成品、成品、設(shè)備、人工等。但,兩種會(huì)計(jì)體系的會(huì)計(jì)科目也有著很明顯的差異。會(huì)計(jì)核算方法的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)核算方法也有所不同。農(nóng)業(yè)會(huì)計(jì)區(qū)分的是“產(chǎn)出計(jì)算出法”,即以農(nóng)產(chǎn)品的產(chǎn)出量為基礎(chǔ),算出農(nóng)業(yè)生產(chǎn)的成本和收益。而工業(yè)會(huì)計(jì)則按結(jié)構(gòu)“成本可以計(jì)算法”,即以生產(chǎn)成本為基礎(chǔ),計(jì)算工業(yè)生產(chǎn)的成本和收益。但,兩種會(huì)計(jì)體系的會(huì)計(jì)核算方法也有著明顯的差異。會(huì)計(jì)報(bào)表的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)報(bào)表也極大差別。農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)報(bào)表比較多除了“農(nóng)業(yè)生產(chǎn)成本表”、“農(nóng)業(yè)生產(chǎn)收益表”、“農(nóng)業(yè)生產(chǎn)利潤(rùn)表”等,而工業(yè)會(huì)計(jì)的會(huì)計(jì)報(bào)表則主要除開(kāi)“生產(chǎn)成本表”、“生產(chǎn)收益表”、“利潤(rùn)表”等。而,兩種會(huì)計(jì)體系的會(huì)計(jì)報(bào)表也有著肯定的差異。會(huì)計(jì)政策的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)政策也有了不同。農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)政策要注意除了“土地估價(jià)”、“農(nóng)機(jī)具攤銷(xiāo)”、“農(nóng)產(chǎn)品庫(kù)存估價(jià)”等,而工業(yè)會(huì)計(jì)的會(huì)計(jì)政策則主要注意以及“折舊”、“存貨計(jì)價(jià)方法”、“成本分?jǐn)偡椒ā钡。所以,兩種會(huì)計(jì)體系的會(huì)計(jì)政策也有著確實(shí)的差異。會(huì)計(jì)監(jiān)管的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)監(jiān)管也極大差別。農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)監(jiān)管要注意由農(nóng)業(yè)部門(mén)和農(nóng)業(yè)銀行等機(jī)構(gòu)共同負(fù)責(zé),而工業(yè)會(huì)計(jì)的會(huì)計(jì)監(jiān)管則比較多由工商部門(mén)和銀行等機(jī)構(gòu)全權(quán)負(fù)責(zé)。所以,兩種會(huì)計(jì)體系的會(huì)計(jì)監(jiān)管也有著確實(shí)的差異。會(huì)計(jì)特點(diǎn)的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)特點(diǎn)也所不同。農(nóng)業(yè)會(huì)計(jì)的會(huì)計(jì)特點(diǎn)要注意以及“生產(chǎn)周期長(zhǎng)”、“成本分散”、“收益不穩(wěn)定啊”等,而工業(yè)會(huì)計(jì)的會(huì)計(jì)特點(diǎn)則通常和“生產(chǎn)周期短”、“成本集中”、“收益穩(wěn)定”等。因此,兩種會(huì)計(jì)體系的會(huì)計(jì)特點(diǎn)也有著確實(shí)的差異。會(huì)計(jì)應(yīng)用的不同
農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)的會(huì)計(jì)應(yīng)用也有所差別。農(nóng)業(yè)會(huì)計(jì)比較多運(yùn)用于農(nóng)業(yè)生產(chǎn)和經(jīng)營(yíng)領(lǐng)域,而工業(yè)會(huì)計(jì)則要注意運(yùn)用于工業(yè)生產(chǎn)和經(jīng)營(yíng)領(lǐng)域。所以,兩種會(huì)計(jì)體系的會(huì)計(jì)應(yīng)用也有著明顯的差異。農(nóng)業(yè)會(huì)計(jì)和工業(yè)會(huì)計(jì)是兩種差別的會(huì)計(jì)體系,它們?cè)跁?huì)計(jì)對(duì)象、會(huì)計(jì)科目、會(huì)計(jì)核算方法、會(huì)計(jì)報(bào)表、會(huì)計(jì)政策、會(huì)計(jì)監(jiān)管、會(huì)計(jì)特點(diǎn)和會(huì)計(jì)應(yīng)用等方面都是著確實(shí)的區(qū)別。所了解這些個(gè)區(qū)別可促進(jìn)血液循環(huán)我們更合適地解釋和應(yīng)用到這兩種會(huì)計(jì)體系。

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