Comparative Study On Agricultural Inventories And Fixed Assets Accounting Between China And America

The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.Then we analyzed the facts that cause the differences and find some revelation which is helpful to perfect our agricultural accounting system.The study consists of six parts.The first part mainly introduced the object and current situation and content of this study.The second part simply introduced the general situation of Chinese and American accounting system.The third and fourth part are the core of this study.The third part detailed the differences between inventories accounting of Chinese and American agricultural enterprise. It mainly from the facts on definition,identification,original measurement,methods of mearsuring cost,final measurement,cost cany forward,announce and so on.The fourth part detailed the differences between fixed assets accounting of Chinese and American agricultural enterprise.It mainly from the facts on definition,identification,original measurement,depreciation,succedent expends,final measurement,dispose,announce and so on.The fifth part mainly analyzed the facts that cause the differences between accounting system of one country and another country.In a word ,there are eight facts that mainly cause the differences which are coulture,economy, politics,law,investor,tax regulations,accounting profession,inflation and so on.The sixth part is the conclusion of this study.It mainly concluded the differences and the revelation which is helpful to perfect our agricultural accounting system.