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很多农民合作社属于养殖业、林果业合作社,从事农业资产的经营活动。掌握农业资产的核算方法,对加强这类合作社经营管理十分重要。下面对农业资产的核算作一些介绍。一、什么是农业资产农业资产是个大的概念。国际会计准则委员会2001年发布的《国际会计准则41号——农业》,将与农业活动有关的资产分为生物资产、农产品和收获后加工而得的产品三类。农产品是生物资产的收获品,一般列为存货;收获后加工而得的产品,由于不包
Many farmer cooperatives belong to aquaculture, forestry and fruit industry cooperatives, engaged in agricultural assets management activities. Grasping the method of accounting for agricultural assets is very important for strengthening the management of such cooperatives. Below for the accounting of agricultural assets for some introduction. First, what is agricultural assets Agricultural assets is a big concept. The IASB No. 41 - Agriculture issued by IASB divides the assets related to agricultural activities into three categories: biological assets, agricultural products and products after harvest. Agricultural products are harvested products of biological assets, generally classified as inventory; processed products obtained after harvest, as not included