海水底播增养殖业生物资产的核算

On the Accounting of the Biological Assets of the Bottom Sowing Aquiculture

2007年1月1日正式实施的新企业会计准则规定了生物资产的核算内容,但对水产品底播核算未作明确细致规定,笔者根据底播增养殖业生产经营特点,就其核算方法谈点一己之见。

On January 1,2007,the new Standards for Enterprise Accounting regarding the accounting of biological assets officially came into effect.However,there are no detailed standards for the accounting of bottom sowing aquiculture.Based on the characteristics of the production and operation,the author expresses his own opinion on the accounting of this industry.