畢業(yè)設(shè)計(jì)，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，21300字左右。介紹：
摘 要
生物資產(chǎn)是指與農(nóng)業(yè)生產(chǎn)相關(guān)的有生命的動(dòng)物和植物。生物資產(chǎn)與一般資產(chǎn)不同，具有特殊的自然增值屬性，因此導(dǎo)致其在進(jìn)行會(huì)計(jì)核算的過程中凸現(xiàn)出一定的特殊性。
我國(guó)生物資源相對(duì)豐富，隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，與生物相關(guān)的行業(yè)將會(huì)有更加廣闊的發(fā)展空間，將會(huì)有更多的企業(yè)和個(gè)人投資于生物及相關(guān)行業(yè)。會(huì)計(jì)信息對(duì)經(jīng)濟(jì)資源的優(yōu)化配置的作用尤為關(guān)鍵，反映在生物及相關(guān)行業(yè)上，就要求有高質(zhì)量的會(huì)計(jì)信息。隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展，畜牧養(yǎng)殖業(yè)已經(jīng)由過去家庭分散飼養(yǎng)為主轉(zhuǎn)變?yōu)槠髽I(yè)集中飼養(yǎng)為主。產(chǎn)畜作為畜牧養(yǎng)殖企業(yè)重要的生產(chǎn)性生物資產(chǎn)，其價(jià)值的計(jì)量與會(huì)計(jì)處理已成為企業(yè)會(huì)計(jì)核算的重要內(nèi)容。
以《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》為指導(dǎo)，以乳牛初始成本的確認(rèn)與會(huì)計(jì)處理為例，結(jié)合xx甘南牧場(chǎng)的實(shí)際情況，探討現(xiàn)行會(huì)計(jì)準(zhǔn)則下企業(yè)怎樣對(duì)生物資產(chǎn)進(jìn)行會(huì)計(jì)確認(rèn)與計(jì)量以及如何進(jìn)行會(huì)計(jì)處理。
關(guān)鍵詞 生物資產(chǎn) 會(huì)計(jì)核算 會(huì)計(jì)準(zhǔn)則
Abstract
Biological assets are agricultural production related to living animals and plants. Biological assets and general assets of different special natural value-added properties, thus leading to the carrying out accounting process highlights some special characteristics.
China's biological resources are relatively abundant, with the development of market economy, and bio-related industries will have even broader space for development, there will be more companies and individuals to invest in biotechnology and related industries. Accounting information on economic resources, the optimal allocation of the role is particularly critical, as reflected in biological and related industries, will require high-quality accounting information.As China's rural economy growing, livestock breeding industry has been from the previous separation of families keeping the main change for the company concentrated feeding mainly.Productive livestock as a livestock enterprise important production of biological assets, the value of the measurement and accounting has become the business accounting of the important content.
“Accounting Standards for Enterprises No. 5 - Biological Assets ”as a guide to cow the initial cost of the recognition and accounting, for example, combined with Flying Crane Gannan Pastoral field of the actual situation of the current accounting standards businesses how to biological assets the accounting recognition and measurement, and how the accounting treatment.

Keywords Biological assets Accounting Accounting Standards
目 錄
摘要 I
Abstract II

第1章 牧場(chǎng)概況 1
1.1牧場(chǎng)自然概況 1
1.2牧場(chǎng)經(jīng)營(yíng)特點(diǎn) 1
第2章 生物資產(chǎn)的會(huì)計(jì)確認(rèn)與計(jì)量 2
2.1生物資產(chǎn)的會(huì)計(jì)確認(rèn) 2
2.2生物資產(chǎn)的計(jì)量 4
第3章 牧場(chǎng)生物資產(chǎn)會(huì)計(jì)核算制度設(shè)計(jì) 7
3.1牧場(chǎng)生物資產(chǎn)會(huì)計(jì)科目設(shè)計(jì) 7
3.2牧場(chǎng)生物資產(chǎn)憑證設(shè)計(jì) 9
3.3牧場(chǎng)生物資產(chǎn)賬務(wù)處理程序設(shè)計(jì) 11
3.3.1生物資產(chǎn)的取得 11
3.3.2生物資產(chǎn)的后續(xù)計(jì)量 13
3.3.3生物資產(chǎn)的收獲與處置 18
第4章 牧場(chǎng)生物資產(chǎn)內(nèi)部控制制度設(shè)計(jì) 22
4.1牧場(chǎng)崗位分工與授權(quán)審批 22
4.2牧場(chǎng)生物資產(chǎn)使用與保管控制 26
4.3牧場(chǎng)生物資產(chǎn)的處置控制 27

結(jié)束語 29
致謝 30
參考文獻(xiàn) 31