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本文通过对林业资产的综合概述,根据《农业企业会计核算办法——生物资产和农产品》,作者依据多年实际工作经验,分析出该规定对林业企业带来的影响,同时结合实际影响提出了自己对林木资产会计处理的意见。
Based on a comprehensive overview of forestry assets and according to “Accounting Methods for Agricultural Enterprises - Biological Assets and Agricultural Products”, the author analyzes the impact of this regulation on forestry enterprises based on many years of practical work experience and puts forward his own Opinions on accounting treatment of forest assets.