《企业会计准则第5号——生物资产》实施四年来,为消耗性林木资产会计核算提供了明确的依据。但在应用准则的过程中,仍然存在一些需要进一步解决的问题。本文将结合自身工作,重点研究在《新准则》规范下消耗性林木资产的会计核算,并提出实际工作中运用《新准则》对消耗性林木资产进行会计核算遇到的难点问题。 In the four years since the implementation of Accounting Standard for Business Enterprises No. 5 - Biological Assets, it has provided a clear basis for the accounting of consumption forest assets. However, in the process of applying the guidelines, there are still some problems that need to be further solved. This article will combine its own work, focusing on accounting accounting for consumption of forest assets under the “New Guideline” norms, and put forward the practical difficulties encountered in applying the “new guidelines” to accounting for expendable forest assets.