期刊文献+
共找到5篇文章
< 1 >
每页显示 20 50 100
农牧企业奶牛资产复合计量模式及会计核算探讨 被引量:2
1
作者 李铮瑜 李彤 +1 位作者 祝丽云 张晓忠 《财会通讯》 北大核心 2022年第21期95-99,共5页
在历史成本是我国当前生物性资产实务计量主流、公允价值计量是未来发展趋势的研究背景下,学术界有学者主张采用复合计量模式作为过渡方法,但鲜有学者对复合计量模式的会计核算进行深入研究。笔者通过分析国外公允价值计量模式和国内历... 在历史成本是我国当前生物性资产实务计量主流、公允价值计量是未来发展趋势的研究背景下,学术界有学者主张采用复合计量模式作为过渡方法,但鲜有学者对复合计量模式的会计核算进行深入研究。笔者通过分析国外公允价值计量模式和国内历史成本计量模式,结合奶牛资产特性,旨在探索一套奶牛资产复合计量模式关键节点价值确认及后续计量的详细核算流程,以期为我国奶牛资产核算方法的过渡提供参考。 展开更多
关键词 奶牛资产 历史成本 公允价值 复合计量模式
下载PDF
奶牛资产会计计量属性探讨 被引量:3
2
作者 郭乐薇 《新会计》 2012年第6期20-22,14,共4页
作为较具代表性的生产性生物资产,奶牛既具备了一般生物资产的普遍特征,即价值变动的双向、双因素规律,也具备生产过程中的双产出的特殊性,造成了会计计量属性选择上的复杂性。大型畜牧企业对奶牛资产的会计计量,既不能简单地用历史成... 作为较具代表性的生产性生物资产,奶牛既具备了一般生物资产的普遍特征,即价值变动的双向、双因素规律,也具备生产过程中的双产出的特殊性,造成了会计计量属性选择上的复杂性。大型畜牧企业对奶牛资产的会计计量,既不能简单地用历史成本法计价,又无法直接应用公允价值计量,这种矛盾促使理论界对生物资产计量属性的探讨延绵不绝。本文基于"上海牛奶集团‘奶牛生物资产计量模式’课题组"研讨的内容,对奶牛资产会计计量属性的选择提出复合型计量模式在奶牛资产分类变化关键时点上,采用历史成本与公允价值有机复合的理论观点,兼顾会计信息质量的可靠性和相关性的相对平衡。 展开更多
关键词 奶牛资产 计量属性 复合型计量模式
下载PDF
奶牛生物资产复合计量模式的应用探析
3
作者 李铮瑜 祝丽云 李彤 《中国奶牛》 2022年第10期54-58,共5页
本文以河北省X奶牛有限公司经济业务为载体,系统总结奶牛资产复合计量模式的会计处理流程,并同历史成本计量模式进行比较。结果发现:①奶牛资产采用复合计量模式具有可行性;②复合计量模式能够更加准确、公允反映奶牛资产账面价值;③复... 本文以河北省X奶牛有限公司经济业务为载体,系统总结奶牛资产复合计量模式的会计处理流程,并同历史成本计量模式进行比较。结果发现:①奶牛资产采用复合计量模式具有可行性;②复合计量模式能够更加准确、公允反映奶牛资产账面价值;③复合计量模式能够兼顾会计信息质量的可靠性和相关性;④复合计量模式能够合理降低成本费用,有助于农牧企业实现“降本增效”,提升盈利能力。 展开更多
关键词 奶牛资产 复合计量模式 会计核算分析
下载PDF
Metabolic Disorders of Transitional Low Production Dairy Cow
4
作者 C. Promkot J. Mansathit M. Wanapat 《Journal of Agricultural Science and Technology(A)》 2011年第8期1221-1223,共3页
The objective of this study was to assess the occurrence of metabolic disorders in periparturient low milk production (〈 15 kg/d) dairy cows. Data were collected between April 2009 and April 2010 from randomly sele... The objective of this study was to assess the occurrence of metabolic disorders in periparturient low milk production (〈 15 kg/d) dairy cows. Data were collected between April 2009 and April 2010 from randomly selected Holstein crossed breed dairy cow and heifer (30 cows ',and 10 heifers) on faculty farm of faculty of Natural Resources Rajamangala University of Technology Isan, Skon-nakon Campus. Blood samples were collected weekly from each cow, starting 2 weeks before expected calving until 4 weeks postpartum. Serum was analyzed for NEFA and BHBA. The critical threshold for [NEFA] was defined as: 〉 0.4 mmol/L when 〈 -7 to 0 DIM, and 〉 0.7 mmol/L when 3 DIM. Postpartum sub-clinical ketosis (SK) was defined using [BHBA] 〉 14.4 mg/dl. The prevalence of elevated NEFA was 82.5%, 27.5%, 27.5% 7.5% and 7.5% in the dry period, 1st, 2nd 3rd and 5th weeks of lactation, respectively. The prevalence of SK was 12.5% at 2nd weeks of lactation. High prevalence of elevated NEFA during dry period through first 2 weeks of postpartum indicated that periparturient dairy cows suffered some degree of negative energy balance (NEB). These resulted indicated that though, milk yield of these cows were not that high, NEB and ketosis are still major nutrient-related problems. 展开更多
关键词 Metabolic disease negative energy balance NEFA and BHBA.
下载PDF
Investments of Milk Processing Capacities from Romania, through the Funds Provided by the "NPRD 2014-2020"
5
作者 Vladu Marius Panzaru Radu Lucian 《Journal of Agricultural Science and Technology(A)》 2017年第8期577-584,共8页
In this paper, an analysis of the possibilities of development of milk processing activity was made, using as financing source the public funds provided by the Common Agricultural Policy and the distribution of the in... In this paper, an analysis of the possibilities of development of milk processing activity was made, using as financing source the public funds provided by the Common Agricultural Policy and the distribution of the investments in Romania. All the EU member states gain 99.6 billion through the European Agricultural Fund for Rural Development, the period 2014-2020, of which Romania has received the total of 8.128 billion euros. Through the 2014-2020 National Rural Development Program (NRDP 2014-2020), sub-measure 4.2 "Support for investment in processing/marketing of agricultural products" (2014), Romania is falling Regulation (EC) 1305/2013 in measure 4 "Investments in physical assets" (2013) and contributes to increasing the value added of products on local markets and inter-professional organizations, the establishment and development of small businesses and job creation. Until now, in the milk processing sector, investments of 93,918,043 euros were made, about 50% (47,667.41 euros) of which from public funds. 展开更多
关键词 Public funds INVESTMENT PROCESSING milk.
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部