农业企业生产成本的核算

The Production Cost Accounting in Agricultural Enterprises

本文从农业企业及其生产经营特点入手 ,分析总结了广义的农业企业会计核算特点 ,分析总结了农作物生产、林产品生产、畜牧业生产、渔业生产等的生产成本核算独到之处。

Starting with the characteristics of agricultural enterprises and their production,this thesis is meant to analyze the characteristics of accounting in agricultural enterprises,and sumarize the peculiarity of production cost accounting in crops growing,forestry production,livestock farming,and fishing.