本文对中国的农产品成本核算指标体系进行了较系统的研究。
This thesis studies index system of the costs and returns account of agricultural products in China.
文中改进了核算方法,使核算指标更实用化,并以实例说明了该方法的正确性。
The accounting method is improved to make the accounting target more practical and examples are given to demonstrate the correctness of the method.
2007年是新旧核算指标同时实行的最后一年,该年人均收入相当于9694美元,而非老方法算出的8445美元。
In 2007, the latest year for which both old and new indices are available, income per head was equivalent to $9,694 per year, not $8,445 as the old method suggested.
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