| At present,China’s agricultural industry diversified development,agricultural capital market is improving day by day.The economic activity of mortgage,loan and insurance through productive biological assets of cows is increasing,this improves the accuracy and authenticity of the value of productive biological assets for dairy cows.This paper takes Wu Yi farm under the jurisdiction of Xinjiang T company as the research object,through internship and research activities,the problems in the process of accounting and measuring productive biological assets of dairy cows on Wu Yi were found,and give some solving measures.The determination of the real value of productive biological assets of Wu Yi farm cows requires two steps:accounting recognition and accounting measurement,accounting measurement includes selection of measurement attributes,initial measurement and follow-up measurement.I am doing accounting work by participating in the actual accounting of the Wu Yi farm,it is found that the accounting attribute adopted by the farm at present cannot reflect the "natural increment" of productive biological assets of cow.Meanwhile,there are also many problems in the follow-up measurement of productive biological assets of cows,such as the selection of depreciation method cannot reflect the principle of matching ratio between income and expenses,and there is no reasonable division of capital expenditure and expense expenditure,no provision for the impairment of productive biological assets,and the technical level of accountants is low and so on.A series of problems in accounting measurement of productive biological assets of dairy cows on Wu Yi farm,the author puts forward scientific,reasonable and practical solutions.In the follow-up measurement of productive biological assets of cow,by the reasonable proportion of the costs generated by energy conversion is obtained,rational allocation of capital expenditure and expenditure,this is the embodiment of science.When cows go from immature to mature,the fair value measurement attribute can be adopted,to show the long growth cycle of cows,"natural value-added" as distinct from other non-biological assets.Among them,the setting of accounting items can refer to transactional financial assets,set the "fair value change profit and loss" account,this is the embodiment of rationality.The practicability of the scheme is mainly reflected in the follow-up measurement of productive biological assets of dairy cows in strict accordance with the requirements of current accounting standards for biological assets,including the use of historical cost attributes for subsequent measurement,the depreciation method selects the output method,inspect biological assets on time to find asset impairment,improve the professional skills of accountants. |
