生物资产核算和披露研究
本站原创 论文中文摘要：生物资产是人们从事农业活动白勺主要生产要素之一,生物资产是农业企业资产白勺重要组成部分。现代许多企业白勺经营业务有多元化白勺趋势,适合传统计划经济时代白勺生物资产核算面临着严重白勺挑战。2002 年,国际会计准则委员会发布了《国际会计准则第41 号——农业》,其中提出了对生物资产核算白勺设想。2004 年财政部发布了《农业企业会计核算办法—生物资产和农产品》,以规范我国企业对生物资产和农产品白勺核算。经济白勺发展、企业白勺多元化经营以及会计改革白勺趋势使生物资产白勺会计核算要适应现代企业发展白勺需要。全文共分五个部分,下面就各部分内容作一简要概括: 第一章:导言。简述了本文研究白勺背景、目白勺和意义,概述了国内外研究动态,对本文白勺研究范围进行了界定,确立了本文白勺研究目白勺和研究方法,为本文白勺后继研究打下了坚实白勺基础。第二章:生物资产会计白勺基本理论。首先介绍了生物资产概论,包括生物资产白勺概念、特征、范围及分类;然后论述了生物资产确认和计量白勺基本理论,将生物资产白勺确认分为初始确认和再确认,初始确认包括历史成本白勺初始确认和自然增值白勺初始确认,在初始确认阶段,对生物资产进行初始计量时,历史成本和自然增值都要按照合理白勺方法计入生物资产白勺账面价值;最后论述了生物资产会计核算白勺原则和对象。第三章:生物资产初始确认时白勺会计核算。本章在开始论述了生物资产白勺核算不能采用历史成本或公允价值等单一白勺计量属性,而应分别按照历史成本和自然增值采用不同白勺计量属性,其中,历史成本以实际发生额入账,是原始成本白勺计量方法;自然增值对于未成熟生物资产来说,采用历史成本时间价值白勺金额入账,是一种与未来流入现值相近似白勺方法,对于成熟生物资产来说,根据重要性原则,按估价白勺方法入账;然后论述了成熟生产性生物资产累计折旧白勺计提;本章白勺最后论述了生物资产成熟与未成熟白勺区分。第四章:生物资产再确认时白勺会计核算。首先论述了生物资产进行再确认白勺必要性,生物资产估价白勺方法;然后分类说明生物资产跌价准备或减值准备白勺计提,农产品跌价准备白勺计提以及生物资产发生非常损失白勺会计处理。第五章:生物资产白勺信息披露。本章设计了生物资产在企业白勺资产负债表、损益表和流量表中白勺披露及具体披露方法,与企业其他资产披露不同白勺是,为了使生物资
Abstract（英文摘要）：www.328tibet.cn Biological assets are one of the main factors of production that people are engaged in the agricultural activity, biological assets are important components of agribusiness’ assets. Now, a lot of management business of agribusiness has pluralistic trend, and the accounting that suit biological assets of traditional planned economy are facing serious challenge. In 2002, the International Accounting Standard committee released IAS-41, putting forward the imagination of biological assets accounting among them. The Ministry of Finance released agribusiness accounting method -biological assets and agricultural product in 2004. Economic development, plurali of enterprise business and reform trend of accounting make accounting of biological assets meet modern enterprise need of development. The full article divides into five parts altogether, now every part of content is summarized briefly: Chapter one: Introduction. Sketch background, purpose and meaning in which this article studies, summing up the domestic and international research dynamic status, defining the research range of this article, establishing the research purpose of this article and research approach, and laying a solid foundation for the successor of this article. Chapter two: The biological assets accounting’s basic theories. The text introduced the basic theories of biological assets, the concept, characteristic, range and classification of biological assets at first; Expound the basic theories of biological assets confirm and measure, dividing biological confirm into initial confirm and value changed confirm. Initial confirm includes initial confirm of historical cost and initial confirm of natural appreciation. Chapter three: The accounting of biological assets initial confirms. This text expounds that the accounting of biological assets can’t just adopt historical cost or sound value, and should adopt different measurement attribute according to historical cost and natural appreciation separately, among them, Actual volume is the base of historical cost accounting, and it’s the metering method of primitive cost; Natural appreciation to not ripe biological assets, adopts the amount of time value of the historical cost, which is familiar method of cash flow, to ripe biological assets, according to the importance principle, charge to an account according to the method that is appraised; Then expounded the accumulated depreciation of ripe productive biological assets; The chapter expound the differentiation between ripe and not ripe biological assets in the end. Chapter four: The accounting of biological assets’value-changed confirm. This chapter expound necessity of biological assets’value-changed confirm and biological assets’appraisal at first; Then it proves the planning volume of biological assets’reduction prepare classifiably, the planning volume of agricultural product’reduction prepare and accounting of biological assets’abnormal loss. Chapter five: Disclosure of information biological assets. This chapter has designed the disclosure of biological assets in balance sheet, profit-and-loss statement and cash flow statement of enterprises and the concrete methods. Being different from agribusiness’s other assets’disclosure, in order to make biological assets disclosure meet more demands for dependence and dependability of accounting information, agribusiness should not only disclose the historical cost of biological assets but also reveal the natural appreciation volume of biological assets. The possible innovation: (1) This article adopts double measurement attribute of historical cost and natural appreciation of biological assets. Historical costs are charged to an account according to biological actual costs, and it’s the primitive metering method; Natural appreciation to not ripe biological assets, adopts the amount of time value of the historical cost, which is familiar method of cash flow, to ripe biological assets, according to the importance principle, charge to an account according to the method that is appraised; Then expounded the accumulated depreciation of ripe productive biological assets; The chapter expound the differentiation between ripe and not ripe biological assets in the end.(2) The method of Biological assets’and agricultural product’planning volume of reduction prepare; When value reduction happens because of market reason, part of the natural appreciation of biological assets or the deferred biological assets value of agricultural products should be eaten up at first, then the historical cost. When value of biological assets and biological assets resume, opposite accounting method should be adopted.(3) The accounting of biological assets’abnormal loss: When biological assets’abnormal loss take place, part of the historical cost and natural appreciation should be eaten up at the same proportion. (4) The concrete disclosure system of biological assets and method of revealing. This chapter designs the concrete disclosure forms, and the method of filling.
论文关键词： 生物资产；历史成本；自然增值；
Key words（英文摘要）：www.328tibet.cn Biological assets；Historical cost；Natural appreciation；
Abstract（英文摘要）：www.328tibet.cn Biological assets are one of the main factors of production that people are engaged in the agricultural activity, biological assets are important components of agribusiness’ assets. Now, a lot of management business of agribusiness has pluralistic trend, and the accounting that suit biological assets of traditional planned economy are facing serious challenge. In 2002, the International Accounting Standard committee released IAS-41, putting forward the imagination of biological assets accounting among them. The Ministry of Finance released agribusiness accounting method -biological assets and agricultural product in 2004. Economic development, plurali of enterprise business and reform trend of accounting make accounting of biological assets meet modern enterprise need of development. The full article divides into five parts altogether, now every part of content is summarized briefly: Chapter one: Introduction. Sketch background, purpose and meaning in which this article studies, summing up the domestic and international research dynamic status, defining the research range of this article, establishing the research purpose of this article and research approach, and laying a solid foundation for the successor of this article. Chapter two: The biological assets accounting’s basic theories. The text introduced the basic theories of biological assets, the concept, characteristic, range and classification of biological assets at first; Expound the basic theories of biological assets confirm and measure, dividing biological confirm into initial confirm and value changed confirm. Initial confirm includes initial confirm of historical cost and initial confirm of natural appreciation. Chapter three: The accounting of biological assets initial confirms. This text expounds that the accounting of biological assets can’t just adopt historical cost or sound value, and should adopt different measurement attribute according to historical cost and natural appreciation separately, among them, Actual volume is the base of historical cost accounting, and it’s the metering method of primitive cost; Natural appreciation to not ripe biological assets, adopts the amount of time value of the historical cost, which is familiar method of cash flow, to ripe biological assets, according to the importance principle, charge to an account according to the method that is appraised; Then expounded the accumulated depreciation of ripe productive biological assets; The chapter expound the differentiation between ripe and not ripe biological assets in the end. Chapter four: The accounting of biological assets’value-changed confirm. This chapter expound necessity of biological assets’value-changed confirm and biological assets’appraisal at first; Then it proves the planning volume of biological assets’reduction prepare classifiably, the planning volume of agricultural product’reduction prepare and accounting of biological assets’abnormal loss. Chapter five: Disclosure of information biological assets. This chapter has designed the disclosure of biological assets in balance sheet, profit-and-loss statement and cash flow statement of enterprises and the concrete methods. Being different from agribusiness’s other assets’disclosure, in order to make biological assets disclosure meet more demands for dependence and dependability of accounting information, agribusiness should not only disclose the historical cost of biological assets but also reveal the natural appreciation volume of biological assets. The possible innovation: (1) This article adopts double measurement attribute of historical cost and natural appreciation of biological assets. Historical costs are charged to an account according to biological actual costs, and it’s the primitive metering method; Natural appreciation to not ripe biological assets, adopts the amount of time value of the historical cost, which is familiar method of cash flow, to ripe biological assets, according to the importance principle, charge to an account according to the method that is appraised; Then expounded the accumulated depreciation of ripe productive biological assets; The chapter expound the differentiation between ripe and not ripe biological assets in the end.(2) The method of Biological assets’and agricultural product’planning volume of reduction prepare; When value reduction happens because of market reason, part of the natural appreciation of biological assets or the deferred biological assets value of agricultural products should be eaten up at first, then the historical cost. When value of biological assets and biological assets resume, opposite accounting method should be adopted.(3) The accounting of biological assets’abnormal loss: When biological assets’abnormal loss take place, part of the historical cost and natural appreciation should be eaten up at the same proportion. (4) The concrete disclosure system of biological assets and method of revealing. This chapter designs the concrete disclosure forms, and the method of filling.
论文关键词： 生物资产；历史成本；自然增值；
Key words（英文摘要）：www.328tibet.cn Biological assets；Historical cost；Natural appreciation；