Study On Financial Accounting About HX Livestock Enterprise Mutton Sheep Production Biological Asset

In recent years,the problem of biological assets accounting has been paid close attention by the outside world,and the accounting of biological assets has become the core problem in the research of biological assets.As a big province of animal husbandry,animal husbandry in Xinjiang accounted for a large proportion.With the expansion of the number and scale,it is urgent to discuss the accounting method of productive biological assets in Xinjiang.Therefore,this article takes the HX animal husbandry enterprise as the research object,analyzing the existing problems of the sheep's biological assets accounting,and putting forward the solution.This article selects HX livestock enterprise as the research object,using literature research case analysis method and the method of field investigation.I have read a amount of literature to study biological assets accounting theory On this basis,the analysis of the status quo of biological assets accounting HX livestock enterprise,deeply analyzing the productive biological assets accounting feed costs of the collection is not accurate,Improper depreciation method,No provision for impairment loss,period expense,information disclosure problems,and putting forward the countermeasures,including reasonable divide the cost of feed,using scientific method of depreciation plan,biological assets depreciation reserves and improve cost and other countermeasures.From the study of this article,it can improve the existing biological assets accounting theory,to guide the HX animal husbandry enterprises of biological assets financial accounting work,and making the HX livestock enterprise healthily developing.