消耗性林木资产会计计量的关键问题及会计处理

Crucial Issues and Accounting Treatments on the Measurement of Consumptive Forest Assets

2006年财政部颁布的新企业会计准则中增加了第5号《生物资产》准则,该准则对我国的农业企业的会计处理进行了新的规范。就新准则中涉及林业企业消耗性生物资产的会计计量中的两个特殊问题进行探讨,推导理论郁闭度的计算公式并分析了结转成本的蓄积量比例法,并对这两个问题的会计处理进行了举例。

In 2006 the ministry of finance issued the new Accounting Standard for Business Enterprises No. 5 -- Biological assets. The standard is issued to formulate the accounting treatments of agriculture enterprises. This article probes two special issues in measurements on consumptive biological assets of forest enterprises, and deduces the computing formula of the theoretical canopy density, and analyzes the method of amount of growing stock, finally gives examples to introduce the accounting treatments on these two subjects.