畢業(yè)設(shè)計，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。格式標準，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)致其在進行會計核算的過程中凸現(xiàn)出一定的特殊性。
我國生物資源相對豐富，隨著市場經(jīng)濟的發(fā)展，與生物相關(guān)的行業(yè)將會有更加廣闊的發(fā)展空間，將會有更多的企業(yè)和個人投資于生物及相關(guān)行業(yè)。會計信息對經(jīng)濟資源的優(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)量的會計信息。隨著我國經(jīng)濟的不斷發(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)，其價值的計量與會計處理已成為企業(yè)會計核算的重要內(nèi)容。
以《企業(yè)會計準則第5號——生物資產(chǎn)》為指導(dǎo)，以乳牛初始成本的確認與會計處理為例，結(jié)合xx甘南牧場的實際情況，探討現(xiàn)行會計準則下企業(yè)怎樣對生物資產(chǎn)進行會計確認與計量以及如何進行會計處理。
關(guān)鍵詞 生物資產(chǎn) 會計核算 會計準則
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 牧場概況 1
1.1牧場自然概況 1
1.2牧場經(jīng)營特點 1
第2章 生物資產(chǎn)的會計確認與計量 2
2.1生物資產(chǎn)的會計確認 2
2.2生物資產(chǎn)的計量 4
第3章 牧場生物資產(chǎn)會計核算制度設(shè)計 7
3.1牧場生物資產(chǎn)會計科目設(shè)計 7
3.2牧場生物資產(chǎn)憑證設(shè)計 9
3.3牧場生物資產(chǎn)賬務(wù)處理程序設(shè)計 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)計量 13
3.3.3生物資產(chǎn)的收獲與處置 18
第4章 牧場生物資產(chǎn)內(nèi)部控制制度設(shè)計 22
4.1牧場崗位分工與授權(quán)審批 22
4.2牧場生物資產(chǎn)使用與保管控制 26
4.3牧場生物資產(chǎn)的處置控制 27

結(jié)束語 29
致謝 30
參考文獻 31