| 对畜牧养殖企业会计核算问题的探讨 |
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| 引用本文： | 刘增高.对畜牧养殖企业会计核算问题的探讨[J].畜牧兽医杂志,2005,24(6):30-32. |
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| 作者姓名： | 刘增高 |
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| 作者单位： | 陕西石羊集团股份有限公司,西安,710000 |
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| 摘 要： | 依据《国际会计准则41号-农业》文件,对财政部2004年4月20日颁布的《农业企业会计核算办法》发表了自己的观点,分别从生物资产的特点及该特点应选择的会计政策与会计估计,核算实务三个方面进行了探讨.
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| 关 键 词： | 生物资产特性 会计政策选择 核算实务 |
| 文章编号： | 1004-6704（2005）06-0030-03 |
| 收稿时间： | 2005-08-20 |
| 修稿时间： | 2005-08-20 |
The Discussion about The Problem of Accounting Calculation in Large and Medium Livestock Husbandry Company |
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| LIU Zeng-gao.The Discussion about The Problem of Accounting Calculation in Large and Medium Livestock Husbandry Company[J].Journal of Animal Science and Veterinary Medicine,2005,24(6):30-32. |
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| Authors: | LIU Zeng-gao |
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| Abstract: | According to the 41st International Accounting Standards, the author expressed his opinions on the formula of agricultural enterprise accounting which was issued by finance minister, April 20th in 2004 ,and respectively discussed on the feature of biology asset, accounting policy and accounting estimate which the feature should choose, and the examples of account practice. |
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| Keywords: | feature of biology asset selection of accounting policy account practice |
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