Study On Recognition And Measurement Of The White Liquor Pit Asset Of The White Liquor Industry Of Our Country

The white liquor of our country is one of the most famous distilled liquors, it plays very important role in our daily life. And as a main equipment of wine, the pit plays more important role in white liquor process, enterprise, and the white liquor culture of our country. Although every enterprise takes the white liquor pit for an important economic resource to the enterprise development, but the research on the white sprit is rather little.First, this article introduces simply definition, recognition standard, measurement mode of asset, and then this article discusses and recognizes whether the pit belongs to enterprise asset on the basis of the pit characteristic and importance of the pit. While classifying the pit asset, this article first analyzes the characteristic of asset and the pit, and discusses which asset the pit belongs to, eventually, this article thinks the pit belongs to biological asset. Although microbe asset is not contained in biological asset in national and international accounting standard, but because of the needs of the development and the more researches, the biological asset will include the microbe asset in the end. The reason that this article takes the pit for biological asset is the pit reserves many microbe and beneficial germs, they proliferate and play important roles in the white liquor. While discussing the measurement mode of the pit, this article takes two different methods of measurement on the basis of the enterprise, the middle and the little firm should measure the pit value in historical cost, and the large-sized enterprise should measure its value in present value, because the present value method can reflect the pit value in some degree. Eventually, this article takes two examples for different methods of different sized enterprise.The study method mainly is normative, and this article analyzes the pit value in theory and practice, the study will supplement and consummate the new accounting standard in theory, and the study will improve the acquaintance of the pit value and enterprise value.