浅析消耗性林木资产会计计量的科目设置及业务处理

消耗性林木资产是生物资产中最具特色的组成部分,企业会计准则应用指南中所设置的会计科目显得过于笼统,应根据消耗性林木资产会计核算的实际需要,专门设置"消耗性林木资产"、"消耗性林木资产跌价准备"、"在造林工程"、"在造林工程跌价准备"、"营林制造费用"等相关的会计科目。在此基础上,对自行营造和外购的消耗性林木资产、原先未入账和天然起源的消耗性林木资产的计价入账;消耗性林木资产的自然增值、整体出售和对外投资;以及消耗性林木资产的减值和后续支出等相关的会计业务处理进行了分析和论证。

Discuss on the Accounting Subjects Setting and Accounting Processing of Consumable Forest Assets

The consumable forest assets is the most characteristic constituents of biological assets.The accounting subjects set in the application guide of Accounting Standard for Business Enterprises appear too general.According to the consumable forest assets accounting practical needs,related accounting subjects such as"consumable forest assets","consumable forest assets write-down","afforesting project","afforesting project write-down","afforesting expenses"should be specially set.On this basis,this paper discusses and analyses the related accounting processing,such as,the afforesting and outsourcing consumable forest assets,the consumable forest assets that originally not entry account book and natural origin,the natural value value-added,sold and investing of consumable forest assets,and its value decreasing and the subsequent expenses.