Study On Amortization Strategy Of Pear's Biomass Production

February 2006,with China's "Accounting Standards for Business Enterprises No.5 a biological assets" of the formal promulgation(hereinafter referred to as: guidelines).Biological assets as an important part of agricultural products has also been more and more attention.Criteria for the identification and measurement of biological assets carried out a series of norms,but the guidelines are mostly theoretical description,the specific operability is not strong enough.Through in-depth analysis of existing enterprises that operate biological assets,it can be found that many companies do not have a complete system of accounting for the cost of the entire plant,production and operation of biological assets.Resulting in the book value of biological assets and product production cost sharing is not clear,the cost of the project is also more chaotic.In addition,due to the biological characteristics of biological assets,the biological characteristics of biological assets in the immature and mature after the measurement is more difficult.Few corporate managers have matured biological assets as depreciation of fixed assets.Therefore,the article based on the development of biological assets and the gaps in the study,in-depth discussion.On the basis of the existing research,this paper analyzes the current situation of the cultivation of pear shares and the accounting of biological assets,Understand the enterprise in the biological assets accounting problems,mainly reflected in the biological assets and product cost accounting is not clear,can not be a good reflection of the true production costs of pear.Second,in the depreciation of biological assets in the choice of methods and biological assets of the book value is not standardized.In this context,through the field research,the use of qualitative and quantitative combination of the method,he maturity of the pear tree after the cost of capitalization and income.Based on the depreciation policy of fixed assets,combined with the biological characteristics of pear,the depreciation period,estimated net residual value and applicable depreciation method were analyzed.Try to explore a set of scientific and complete pear production of biological assets depreciation of the policy,the relevant accounting standards continue to improve the reference to provide a basis.Systematic study of pear tree biological assets and product cost accounting and depreciation policy development,and in the accounting for the corresponding accounting treatment,can effectively need to provide enterprises,farmers can provide a basis for accounting.And constantly improve the accounting standards of China's biological assets to promote China's productive biological assets further research and development,and for other types of biological assets after the accounting study to provide a basis for reference.