论消耗性林木资产的会计初始确认、再确认和账务处理

Discuss on the Initial Confirmation and Re-Confirmation and Accounting Processing of Consumable Forest Assets

本研究认为由于消耗性林木资产具有不同于一般资产的特性,因此将其作为流动资产或固定资产项目列示的做法均有失公允;林木资产的经营主体应根据会计核算重要性的要求和资产的特殊性,在资产初始确认时将其单列为"消耗性林木资产"纳入会计核算系统;在再确认时,应以"消耗性林木资产"项目将其单列于资产负债表中的适当位置;最后,指出在进行会计科目设置与账务处理时,应将消耗性林木资产的营造成本在"在造林工程"科目中予以归集,待其郁闭之后再转入"消耗性林木资产"科目之中。

This paper argues that due to the consumable forest assets which are different from the char- acteristics of general assets, so as a current asset or fixed assets projects listed are being unfair; Based on the assets characteristics and the principle of materiality of accounting, the main management body of forest asset should list the consumable forest assets as ＂consumable forest assets＂ into the account- ing system in the time of initial confirmation. In the reconfirmation, it should be single listed as ＂con- sumable forest assets＂ project in the proper position of the balance sheet; Finally, this paper pointed out that in the process of accounting subject setting and accounting processing, the afforesting cost should be collected in ＂afforestation project＂ subjects, then into the ＂consumable forest assets＂ subject for its closure.