农业销售计入什么科目

农业销售收入应该根据具体情况计入不同的会计科目。一般来说，农业销售收入可以计入“主营业务收入”或“其他业务收入”科目，具体取决于农业销售是否为主营业务。

如果农业销售是企业的主营业务，那么应该将销售收入计入“主营业务收入”科目。在会计处理上，企业需要将销售收入与对应的成本进行配比，计算出主营业务利润。

如果农业销售不是企业的主营业务，而是其他业务收入，那么应该将其计入“其他业务收入”科目。在会计处理上，企业需要将其他业务收入与对应的成本进行配比，计算出其他业务利润。

除了以上两个科目外，农业销售收入还可以根据具体情况计入其他相关科目，如“营业收入”、“经营收入”等。具体会计科目的选择应该根据企业实际情况和会计准则的要求来确定。

英文翻译：

What accounting subjects should agricultural sales be recorded into?

The income from agricultural sales should be recorded into different accounting subjects depending on the specific situation. In general, agricultural sales income can be recorded into the "main business income" or "other operating income" subjects, depending on whether agricultural sales are the main business of the enterprise.

If agricultural sales are the main business of the enterprise, the sales income should be recorded into the "main business income" subject. In accounting processing, the enterprise needs to match the sales revenue with the corresponding cost to calculate the main business profit.

If agricultural sales are not the main business of the enterprise, but other operating income, it should be recorded into the "other operating income" subject. In accounting processing, the enterprise needs to match the other operating income with the corresponding cost to calculate other operating profits.

Besides the above two subjects, agricultural sales income can also be recorded into other relevant subjects according to specific circumstances, such as "operating income", "business income" and so on. The specific accounting subjects should be selected according to the actual situation of the enterprise and the requirements of accounting standards.