新建红松果材林基地项目进行济评价时是否计提折旧

Whether Depreciation is Accrued during the Economic Evaluation of the New Korean Pine Fruit Forest Base

该文主要介绍了红松果材林兼具经济林和用材林的特征,红松果材林在会计确认计量时同时具有生产性生物资产和消耗性生物资产的特征。划分不同的资产类型,会影响林业企业会计科目的设置,及是否计提折旧的问题。若将红松果材林划分为生产性生物资产,企业应根据生产性生物资产的使用情况和预期收益情况,合理确定生物资产的折旧年限、预计净残值和折旧方法等。该文通过综合分析,将红松果材林划为消耗性生物资产,即经营期内不计提折旧,更为合理。

This paper introduces the characteristics of Pinus Koraiensis friut timber forest,which has the characteristics of both economic forest and timber forest.When accounting recognition and measurement,Pinus Koraiensis timber forest has the characteristics of productive biological assets and consumptive biological assets at the same time.The division of different asset types will affect the setting of accounting subjects of forestry enterprise shall reasonably determine the service life,estimated net residual value and depreciation method of biological assets according to the nature,use and expected realization of economic benefits of productive biological assets.Through comprehensive analysis,it is more reasonable to classify Pinus Koraiensis fruit wood forest as consumable biological assets,that is,there is no depreciation during the operation period.