文档介绍：养殖会计科目(Breeding accounting subjects)
Accounting standards for Enterprises No. fifth - biological assets
(accounting nual assets is likely to flow into the enterprise:
(three) the cost of the biological asset can be measured reliably.
Sixth biological assets shall be initially measured at cost.
The cost of the seventh purchased biological assets includes the purchase price, the relevant taxes and fees, transportation fees, insurance premiums, and other expenses directly attributable to the purchase of the asset.
The costs of eighth self cultivation, construction, breeding or breeding of expendable biological assets shall be determined in accordance with the following provisions:
(1) the cost of self cultivation of field crops and vegetables shall include the necessary expenses such as seed, fertilizer, pesticide and other material expenses, labor costs and indirect overheads to be apportioned before harvest.
(two) to create a forest of consumptive biological assets cost, including the necessary expenditure closure occurred before fees, afforestation tending, forest operating facilities fee, seed testing fees, survey design fees and indirect expenses to be apportioned, etc..
(three) the cost of fattening livestock by itself includes the necessary expenses such as feed costs, labor costs and indirect expenses to be apportioned before the sale.
(four) the cost of animals and plants for aquaculture, including the necessary expenses such as seed, feed, fertilizer, material costs, labor costs, and indirect overheads to be spent before selling or warehousing.
Ninth the cost of productive biological assets created or propagated by oneself shall be determined in accordance with
the following provisions: (a) to create the forest productive biological assets cost, including the necessary expenditure reached the expected objective of production and operation before afforestation fees, forest tending, facility fee, seed testing fees, survey and design fees and indirec