Study On Asset Devaluation Treatment Of Fresh Produce During Storage Period

The characteristics of fresh agricultural products are different from ordinary stocks,and they are characterized by perishable and difficult-to-clear points.This prevents many agricultural enterprises from making provision for impairment when they naturally lose or show signs of impairment during storage of agricultural products.The accrual of whether fresh agricultural products are prepared for asset impairment relates to whether the accounting work is prudent,whether the assets and profits of the agricultural enterprise are overestimated,and whether the financial information of the enterprise is true.Propose some accounting practices and asset impairment methods that are scientific and operative,apply this method to case companies,solve the practical problems encountered by the company,and can also be involved in the production of fresh agricultural products.It is adopted by the operating company and guides the actual work.How to correctly reflect the impairment of fresh produce,how to objectively reflect the value of agricultural products and how to more effectively follow the new accounting standards are the main purposes of this article.This article first elaborated on the characteristics of fresh agricultural products and storage characteristics of potato seed potatoes.ZF's seed potato was selected as the research object.Based on the accounting standards,the problems of ZF's accounting during storage period were put forward.In response to the difficulty in accumulating impairment provisions for agricultural products during storage,through sample surveys and qualitative analysis,the influencing factors of potato seed potato impairment in terms of quantity,quality and price were studied to find out conclusive evidence of impairment.Calculate the natural loss and value loss during storage,determine the accrual ratio,discuss the correct method of agricultural product impairment treatment,and finally compare the applicable characteristics of the market method,income method,and cost method,and select the cost method from the potato seed potato The valuation of assets is performed on a fiscal day.