生产性生物资产

生产性生物资产 生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。 基本介绍 自行营造或繁殖的生产性生物资产的成本，应当按照下列规定确定: 生产性生物资产 (一) 自行营造的林木类生产性生物资产的成本，包括达到预定生产经营目的前发生的造林费、抚育费、营林设施费、良种试验费、调查 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 费和应分摊的间接费用等必要支出。 (二) 自行繁殖的产畜和役畜的成本，包括达到预定生产经营目的(成龄) 前发生的饲料费、人工费和应分摊的间接费用等必要支出。 生产性生物资产的前提是以利益为最终目的的。这就有区别于常规的自然生态的生物资产。 成本模式核算的生产性生物资产的折旧 政策 公共政策概论形成性考核册答案公共政策概论形成性考核册答案2018本科2018公共政策概论形成性考核册答案公共政策概论作业1答案公共政策概论形成考核册答案 第一，生产性生物资产从成长期开始计提折旧 。这样改进保证了成长期、成熟期及衰退期产能与折旧成本的匹配。而且，由于生产性生物资产自身特征的变化(比如，果树开始挂果等)，成长期时点界定容易，开始计提折旧时点确定简便，易于操作。 第二，成长期折旧与支出资本化并行 第二，生产性生物资产成长期折旧与支出资本化并行。处于生长期的生物资产为满足自身生长投入较大，这部分投入一是满足生物资产自身生长、价值增值的要求，二是满足生物资产实现其产能的需要。在这两中需求中，前者大于后者。而且这期间价值升值较快，所以，这期间的投入，能够分清上述两类投入的，分别确认为生产性生物资产的增值成本和生产性生物资产的产能成本或期间费用等。不能分清两类投入的，依据重要性原则，全部作为生产性生物资产的增值成本。生产性生物资产的增值成本，不仅能增加生产性生物资产的自身价值，而且能延长生产性生物资产的使用寿命，满足资产支出资本化的条件，所以应予以资本化，增加生产性生物资产账面价值。 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 第三，进入成熟期后支出停止资本化 第三，生产性生物资产进入成熟期后支出停止资本化。生产性生物资产进入成熟期，其自身价值趋于稳定，其后的支出主要是维持生物资产实现其产能的需要，属维护性支出。该支出由于不再增加生物资产自身价值，所以不进行资本化处理，即不确认为生产性生物资产的增值成本，而应费用化处理，记入期间费用或作为当期产能的成本。为此，需要在全国范围内统一界定不同生产性生物资产的成长期年限，以防范企业通过任意缩短或延长生产性生物资产的成长期人为调节利润。 第四，生产性生物资产成长期折旧的计算 。由于生产性生物资产成长期支出资本化，其账面价值在不断增加，这就为 成长期生产性生物资产折旧计算增加了困难。鉴于成长期生产性生物资产账面价值的增加和产能的增加，建议其折旧采用年限平均法或产能(量)法或其它更适合的方法，方法一经选定，不得随意变更。且不论使用哪种方法，其预计使用年限或预计总产能(量)均自成长期开始。由于成长期折旧与支出资本化并行，所以，成长期折旧按选定的方法，分年度计算折旧额。以年限平均法为例: 这样既考虑到处于成长期的生产性生物资产的折旧，又考虑到生产性生物资产账面价值的变化，且会计操作也比较简单。 第五，生产性生物资产成熟期后折旧的计算 。生产性生物资产成熟期后包括成熟期、衰退期，以下简称成熟期后。生产性生物资产达到成熟期后，由于其后续支出费用化处理，其账面价值趋于稳定，且其产能多年连续稳定，这与固定资产类似，其折旧参照固定资产折旧政策处理即可。 生产性生物资产累计折旧的使用方法与累计折旧基本相同 农业生产成本使用方法与生产成本基本相同 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 消耗性生物资产 消耗性生物资产 消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏代售的牲畜等。 成本的确定 自行栽培、营造、繁殖或养殖的消耗性生物资产的成本，应当按照下列规定确定: (一) 自行栽培的大田作物和蔬菜的成本，包括在收获前耗用的种子、肥料、农药等材料费、人工费和应分摊的间接费用等必要支出。 (二) 自行营造的林木类消耗性生物资产的成本，包括育毕前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。 (三) 自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。 幼畜成本为母畜从怀孕到分娩期间发生的费用，费用先转入农业成产成本，再转入消耗性生物资产。 (四) 水产养殖的动物和植物的成本，包括在出售或入库前耗用的苗种、饲料、肥料等材料费、人工费和应分摊的间接费用等必要支出。 消耗性生物资产的会计处理 一 外购的消耗性生物资产，按应计入消耗性生物资产成本的金额，借记本科目，贷记“银行存款”、“应付账款”、“应付票据”等科目。 二 自行栽培的大田作物和蔬菜，应按收获前发生的必要支出，借记本科目，贷记“银行存款”等科目。 自行营造的林木类消耗性生物资产，应按郁闭前发生的必要支出，借记本科目，贷记“银行存款”等科目。 自行繁殖的育肥畜，应按出售前发生的必要支出，借记本科目，贷记“银行存款”等科目。 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 水产养殖的动物和植物，应按出售或入库前发生的必要支出，借记本科目，贷记“银行存款”等科目。 三 以其他方式取得的消耗性生物资产，按不同方式下确定的应计入消耗性生物资产成本的金额，借记本科目，贷记有关科目。 天然起源的消耗性生物资产，应按名义金额，借记本科目，贷记“营业外收入”科目。 四 产畜或役畜淘汰转为育肥畜时，按转群时的账面价值，借记本科目，按已计提的累计折旧，借记“生产性生物资产累计折旧”科目，按其账面余额，贷记“生产性生物资产”科目。已计提减值准备的，还应同时结转已计提的减值准备。 育肥畜转为产畜或役畜时，应按其账面余额，借记“生产性生物资产”科目，贷记本科目。已计提跌价准备的，还应同时结转跌价准备。 五 择伐、间伐或抚育更新性质采伐而补植林木类消耗性生物资产发生的后续支出，借记本科目，贷记“现金”、“银行存款”、“其他应付款”等科目。 林木类消耗性生物资产达到郁闭后发生的管护费用等后续支出，借记“管理费用”科目，贷记“银行存款”等科目。 六 农业生产过程中发生的应归属于消耗性生物资产的费用，按应分配的金额，借记本科目，贷记“农业生产成本”科目。 七 消耗性生物资产收获为农产品时，应按其账面余额，借记“库存商品”科目，贷记本科目。已计提跌价准备的，还应同时结转跌价准备。 八 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 出售消耗性生物资产，应按实际收到的金额，借记“银行存款”等科目，贷记“主营业务收入”等科目;应按其账面余额，借记“主营业务成本”等科目，贷记本科目。已计提跌价准备的，还应同时结转跌价准备。 九 有确凿的证据 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 明消耗性生物资产的公允价值能够持续可靠取得的，应当对消耗性生物资产采用公允价值计量，比照“投资性房地产”科目的相关规定进行处理。 农业生产成本 农业生产成本(agriculture production cost) 概念 农业企业生产过程中所发生的各种耗费。 内容 它主要包括农、林、物、副、渔各业产品所耗费的种籽、饲料、燃料、生产工人工资、农机具折旧以及因管理生产和为生产服务而发生的各种费用。由于农业企业实行一业为主，多种经营，所以对于农林牧副渔各业的主要产品应单独作为成本计算对象，核算成本，次要产品可以分业合并计算成本。 农业企业的成本项目一般可包括:直接材料、直接工资、其他直接支出以及间接费用等。 直接材料是指农业生产过程中实际消耗的各种原材料，辅助材料、备品配件，外购半成品、燃料动力等;直接工资是指农业企业直接从事生产经营人员的工资、奖金、津贴和补贴。 其他直接支出包括直接从事生产经营人员的职工福利费用等。 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 间接费用是指农业企业为组织和管理生产所发生的管理人员的工资及福利费用、折旧修理机、机物料消耗、低值易耗品摊销、水电费、办公费、差旅费、运输费、保险费、设计制图费、试验费、劳动保护费、土地开发费摊销等。 成本计算期 由于农林牧副渔业的生产受自然生长周期的影响，因此，成本计算期不可能完全一致。一般而言，对于经常有产品产出的橡胶、乳牛、家禽=、工副业等生产，应按月计算产品的实际成本;对于一年只收获一次或几次的粮食、棉花、果、桑、茶等产品应在产品的收获月份计算产品的实际成本，因此，农业产品成本计算期可以是定期的，也可以是不定期的。为了正确计算农业生产成本，应按不同的生产类型分别设置农业生产成本、林业生产成本、畜牧业生产成本等账户。对于辅助生产费用、机械作业费用可以在各业生产成本账户下分别设置辅助生产、机械作业费明细账户进行归集分配，也可另设一级账户进行核算，先按费用发行的地点进行归集，然后分配计入各业成本明细账中。 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry