文档介绍：摘要
生物资产是指与农业生产有关的有生命的动物和植物。生物资产与一般性资产不同,它具有特殊的自然增值属性,因此它在会计确认、计量、核算和期末财务报告中相关信息披露等方面也表现出一定的特殊性。从会计核算的角度来看,生物资产通常分为消耗性生物资产、生产性生物资产和公益性生物资产三大类。同时,生物资产计量是一个充满争议的领域,财政部颁布的《企业会计准则第5号——生物资产》虽提出了公允价值这个计量属性,但由于其特殊性,我国基本上还是以历史成本作为主要计量属性的。从长远来看生物资产的公允价值计量取代历史成本计量是历史发展的必然,但以我国目前条件还不能急于求成,复合型计量模式是适应我国当前经济状况的。本文结合《企业会计准则第5号——生物资产》,并根据我国农业企业生物资产的特点,分析探讨了我国农业企业生物资产的分类特点及确认核算方法。
关键词:生物资产;分类方法;计量属性;核算方法
Abstract
Biological assets is related to agricultural production’s living animals and plants. Different of general assets, it has special natural value-added property, so in the accounting recognition, measurement, accounting and financial reporting in the final disclosure of relevant information, it also shows some specificity. From the accounting point of view, biological assets are usually divided into consumable biological assets, productive assets and public welfare biological assets biological.
In “Accounting Standard for Business Enterprises ——Biological Assets” issued by the Ministry of Finance of China,the term “measurement of the fair value” of the property is historical cost remains the primary measurement the long term-fair value measurement of biological assets will replace the historical cost measurement。Which is the inevitable development of ,taking into consideration the present condition of China,it cannot be realized in ,the multi-skill measurement pattern is more suitable to our country's current financial "Accounting Standard for Business Enterprises ——Biological Assets "according to the characteristics of China's agricultural enterprises of biological assets, analysis of enterprises in China Classification characteristics of biological assets and recognizing and accounting methods.
Key Words:Biological assets; Classification; Measurement attributes; Accounting Method
目录
一、生物资产的概念 1
二、生物资产的特征与分类 1
(一)生物资产的特征 1
(二)会计准则下对生物资产的分类 3
三、生物资产的确认 4
(一)生物资产确认的基本理论 4
(二)生物资产确认的条件 5