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生产性生物资产在成长期就具有产能,但《企业会计准则第5号—生物资产》和《企业会计准则应用指南—会计科目和主要账务处理》相关规定仅对成熟生产性生物资产计提折旧,所计提的折旧仅与成熟后的产能匹配,不考虑成熟前成长期的产能,致使生产性生物资产成熟后的折旧等成本增加,收益下降,与事实不相符,违背配比原则。为此,以火龙果为例,建议改进生产性生物资产的折旧政策,提出三种比较符合实际的折旧处理方法。
Productive biological assets have production capacity in their formative years. However, the relevant provisions of Accounting Standards for Business Enterprises No. 5 - Biological Assets and Guidance on the Application of Accounting Standards for Business Enterprises - Accounting Liabilities and Major Accounts are provided for mature productive biological assets only Depreciation, the depreciation of the provision only Maturity of the production capacity to match, do not consider the pre-mature growth capacity, resulting in the loss of productive biological assets such as depreciation costs, revenue decline, and the fact does not match the principle of proportioning. For this reason, taking dragon fruit as an example, it is suggested to improve the depreciation policy of productive biological assets and put forward three more practical depreciation methods.