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近年,随着我国海水养殖规模的扩大,水产养殖企业不断涌现。水产养殖业与其他行业不同,有其独特的生产方式,如其固定资产主要为养殖塘改造及进排水河开挖投资,与一般企业固定资产属性完全不同;存货主要为在养的水产品,其数量无法盘点,每月发生的养殖成本难以在各养殖品种之间分
In recent years, with the expansion of the scale of marine aquaculture in our country, aquaculture enterprises are constantly emerging. Different from other industries, aquaculture has its own unique mode of production. For instance, its fixed assets mainly include investment in rehabilitating aquaculture ponds and excavation of water drainage and drainage channels, which are completely different from the fixed assets of enterprises in general. The main stock of aquaculture products is aquaculture products The quantity can not be counted, and the monthly breeding cost can not be divided among all culture species