黄冈明山水库的养鱼成本核算方法,是经过长期反复的实践才确定下来的。我们在生产费用明细账上设立孵化鱼苗、养鱼种、捕捞成鱼和水库成鱼四个成本帐户,采用“逐步结转分步法”核算。捕捞成鱼的鱼种成本是按回捕率确定每尾成鱼的鱼种成本的。兹分述如下: 1、孵化鱼苗:孵化鱼苗要常年培养亲鱼,在捕捞季节捕捉鱼龄在五年以上有繁殖能力的公种鱼和母种鱼,放入深水鱼池喂养。不论是在本水库捕捉的或外购的亲鱼,其本身价值和捕捉费、运杂费 Huanggang Mingshan Reservoir fish cost accounting method is determined only after a long period of repeated practice. We set up four cost accounts for hatching fish fry, fish species, adult fish for fishing and reservoirs for adults on a detailed breakdown of production costs, using the “step by step transfer” method. The cost of catching fish is based on the capture rate to determine the cost of fish per fish. Here are the points are as follows: 1, hatching fry: hatching fry to perennial culture of broodstock, catching seasons fishing age of more than five years have breeding ability of species fish and mother fish, into the deep-water fish ponds. Whether it is captured in the reservoir or purchased broodstock, its own value and capture fees, transport fees