我省林业财务会计核算工作中所采用的科目汇总表，是在原会计制度的基础上，根据资金来源等于资金占用的平衡关系来设制的。（有的单位采用汇总记帐凭证的方式）在过去的几年里，从广大财会人员的实际操作来看，这种表格无疑是科学的、合理的。为林业财务核算工作起到了积极的 The summary of subjects used in the forestry finance accounting in our province is based on the original accounting system and is based on the balance of capital sources equal to the capital occupation. (Some units adopt the method of collecting accounting vouchers.) In the past few years, judging from the actual operation of the majority of financial accountants, such forms are undoubtedly scientific and reasonable. For the financial accounting forestry has played a positive