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1980年财政部、国家水产总局颁发的国营水产养殖场财务会计制度(以下简称制度)规定:繁殖鱼苗的亲鱼种费用在“水产生产”科目内核算,即购买(包括自产)亲鱼种的进价和年度内喂养所发生的人工工资、饲肥料、材料等费用,直接记入“水产生产”(鱼苗)科目的“苗种及种子”子目内,年终存池的亲鱼种拉网过数的总重量,按国家收购牌价计算,结转“水产生产”(鱼苗)的在产品。我认为,这种核算方法存在以下弊端:一是有些为繁殖鱼苗作准备的后备亲鱼种,当年没有产卵受益,而喂养所发生的各项费用又计入了当年的鱼苗生产成本,使成本计算不真实,造成鱼苗成本苦乐不均;二是在“水产生产”(鱼苗)科目内核算,从帐面上不能及时反映存池亲鱼种的数量,年
In 1980, the State Ministry of Finance and the State Fisheries Administration issued a financial accounting system for aquaculture farms (hereinafter referred to as the “regime”), which stipulated that the cost of broodstock breeding broodstock should be accounted for in the “Fisheries Production” course, ie purchasing (including self-produced) broodstock Prices and annual wages of artificial feeding, feeding, materials and other costs incurred during the year, directly into the “aquaculture production” (fry) subjects “seed and seeds” subheading, The total weight, according to the state purchase price calculation, carried forward “aquatic products” (fry) in the product. In my opinion, this method of accounting has the following disadvantages: First, some reserve broodstock that prepare for the breeding of fry benefit in the year did not benefit from spawning, and the costs of feeding are included in the fry production cost of the year, so that the cost The calculation is not true, causing the fry fish and lard unequal; Second, in the “aquaculture production” (fry) subjects calculated from the book can not reflect the number of stock broodstock species, the year