农业企业会计

农业企业会计交接中存在的问题与对策

Problems and Countermeasures of Accounting Handover in Agricultural Enterprises

并在总结差异的基础上，对产生差异的深层原因进行了分析，从中得到了一些完善我国农业企业会计的启示和借鉴。

Then we analyzed the facts that cause the differences and find some revelation which is helpful to perfect our agricultural accounting system .

生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节，是生物资产确认与计量的基础。

Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation , and a basis of accounting recognition and measurement of biological assets in China .

随着社会经济的变化和发展，农业企业会计制度经历了一个漫长的变革过程，基本适应了各时期垦区生产力的发展要求。

Along with the alteration and development of economy , accounting system for agricultural enterprises has experienced a long process of evolvement and adapted to the productivity respectively in various periods in the history of reclamation zone as a whole .

借鉴西方经验，提出建立其或有会计的核算内容，对于丰富和完善现有的农业企业财务会计核算内容，提供全面的、详细的会计信息具有很大的作用。

It is highly important operation for the accounting content and the accounting information .

农业龙头企业自然资源会计核算

Study on the Natural Resources Accounting in Agriculture Leading Enterprise

农业企业的生物资产会计核算问题已经成为会计学界乃至经济学界的重点关注问题。

Therefore , accounting recognition , measurement and disclosure of assets in agricultural enterprises has become a key focus accounting academy and economic field .

第六章结论与启示是文章的结论部分，主要对中美两国农业企业存货和固定资产会计核算方面存在的差异作了总结，并从中得到了几点完善我国农业企业会计的启示和借鉴。

The sixth part is the conclusion of this study . It mainly concluded the differences and the revelation which is helpful to perfect our agricultural accounting system .