Extended data:
Agricultural production refers to the production activities of planting crops. Including grain, cotton, oil, hemp, silk, tea, sugar, vegetables, tobacco, fruit, medicine, miscellaneous (referring to other cash crops, green manure crops, feed crops and other crops) and other crops. In the accounting of state-owned farms, the subject of "agricultural production" is set up, the debit (or increase) registers the occurrence of production expenses, and the credit (or decrease) registers the cost carry-over amount of agricultural products after production is completed and experienced. The year-end balance of this course indicates the crops harvested in the next year or the production expenses incurred for the next year's operation. In the accounting of the production team of rural people's commune, the agricultural production expenses are generally accounted for in the subject of "agricultural expenditure".
References:
Baidu encyclopedia of agricultural production