1. You should know the main purpose of the afforestation fund. Accounting treatment, generally here: debit: afforestation cost-detailed loan: bank deposit or cash, carried forward at the end of the year. Borrow: afforestation fund, loan: forest capital/country. 2. The cost of wood includes: the salary of production surveyor, the toll of cutting area, the price of extracted forest and the cultivation cost (forest

1. When receiving the allocated oil subsidy,

Borrow: bank deposit loan: special payable-oil subsidy II. Forest production

① Expenditure incurred:

Borrow: silviculture production (included in the cost item according to the contract amount)-fuel cost

Loan: cash or bank deposit

② Carry-over at the end of the year: A Borrow: forest assets.

Credit: silviculture production-fuel fee

B Borrow: special payable-oil subsidy loan: forest capital 3. wood-produce

① Expenditure incurred:

Borrow: Wood and bamboo production-by material type-fuel cost-(included in the cost item according to the contract amount)

Loan: cash or bank deposit

② Year-end carry-over.

Party A borrows: special payables-oil subsidy loan: subsidy income B borrows: subsidy income borrows: this year's profit.