1 thought on “What are the differences between the account processing of animal husbandry and industrial enterprises”
Ebony
The basic principles of the account processing of animal husbandry and industrial enterprises are the same, and they are calculated and collected on business business. However, because the objects of accounting are different, there will be some differences in the subject settings and transfer. Please refer to and adopt the account processing process. . The basic subject setting (1) Set the first -level subject: the production cost of animal husbandry. Set up secondary subject feed. It is the "production cost" account for the use of soybeans, corn, wheat, etc. and the incurred labor costs during the processing of the feed process. In order to calculate the depreciation costs, labor insurance premiums, repair fees, hydropower and other indirect fees incurred during the feed processing process, the "manufacturing fee" account shall be set up. (1) When receiving the raw materials of feed processing borrowing: cost of animal husbandry production -feed loan: raw materials -soybeans, etc. Lending: Manufacturing cost -XX workshop loan: raw materials -machine material consumption cumulative depreciation (3) At the end of the period, manufacturing costs at the end of the period —— Feed Loan: Manufacturing costs — (4) When completing the warehouse borrowing: raw materials -xx loan: production cost -feed r r r (2) Cattle group accounting (1) "Products of Biological Assets" subject: Calculate the original price of productive biological assets held by cattle -raising enterprises. That is, the "basic bulls", including cows and breeds, and the original price of adult bulls to be produced. I mature productive biological assets -adult cow groups to be given birth. Maturing productive biological assets -Bulls and breeding bulls ". (2)" Variable Biological Assets "subject: Calculating the actual cost of consumer biological assets held by bull -raising enterprises. That is, the actual cost of "calf group" and "young cattle group". The consumed biological assets -calf group consumed biological assets -young groups (3) "raise "Cost Cost" subject: Calculating the various production costs of cattle raising enterprises, including: ✦ The breeding of cows and breeding cows that produce "milk" The cost is the production cost undertaken by the "milk"; ✦ is the breeding cost of the production of cows and breeds for the production of "calves", and the feeding cost of adult cows to be produced. The production costs bear; ✦ breeding costs of "young cattle group", various production costs undertaken by "young cattle group". (4) Other related subjects If a cattle and breeding bulls, adult cows to be produced need to depreciate and amortized, they can set up "cumulative depreciation of productive biological assets" separately, compared with "cumulative depreciation of fixed assets" If an impairment of productive biological assets, you can set the "Product Organization Preparation" subjects separately, compared with the "Fixed Asset Importation Preparation" subject. Set separate "preparations for consumable biological assets" subjects separately, compared to the "Institute of Intelligence Falling Price Preparation" subjects. ✦ Manufacturing costs (common expenses) and auxiliary production costs. "Manufacturing expenses" and "auxiliary production costs" are processed. . Explanation of account processing methods according to the business management process "Basic Bulls", including cows and breeds; (2) "calf groups", pointed out that the bulls that were broken from 6 months after birth, also known as "calf within June"; (3) "Young Bull Group" refers to the cow group that is broken for more than 6 months, also known as "young cows above June", including fattening cows. At the stage of accounting The inclusion of purchasing feed, epidemic prevention drugs, cows and breeding bulls, adult cows to be produced. Purchasing price, related taxes, transportation costs, loading and unloading fees, insurance premiums, and other costs that can be attributed to feed procurement costs. Accounting scores are as follows: Bed: raw materials-×× feed n loans: bank deposit: bank deposit / Loan: Inventory cash 2: Cash payment drug models, including drug purchase price and other costs that can be attributed to drug procurement costs. Accounting scores are as follows: borrowing: raw materials-×× drugs Loan: Inventory cash 3: Bank and some cash payments are purchased for young cows, and the amount of the cost of consumable biological assets is included in the purchase price, including the purchase price, Related taxes, transportation costs, insurance premiums, and other expenses that can be directly attached to the purchase of young cattle. Accounting scores are as follows: borrowing: consumer biological assets -young cow group loan: bank deposit/ loan: inventory cash 4: bank and some cash payment purchase to buy cows and cows and The bulls and the annual cow sacrifice for delivery, according to the amount of the cost of productive biological assets, including the purchase price, related taxes, transportation costs, insurance premiums, and can be directly attached to the purchase of cows and breeds, maternity, and maternity. Other expenditures for the asset of the regenel cow. Accounting scores are as follows: borrowing: productive biological assets -basic cattle group loan: bank deposit/ loan: inventory cash (2) calculation of young cattle breeding , Calculation of direct feed and direct drugs such as drugs. Water, electricity, and steam (because there is only one table meter) shared by cattle raising (because there is only one table meter) and related joint expenditures, and other common expenses shall be calculated in the "bull -breeding production cost -common expenses" subjects. Cost -common expenses "subjects, loan" bank deposits "and other subjects, and then share. The labor and related expenses that belong to the management of corporate management should be calculated in the "management expenses" subjects, debit "management costs" subjects, and credit the subjects such as "inventory cash" and "bank deposits". 5: The artificially used by the young cow is calculated according to the amount of the salary sheet. Accounting scores are as follows: borrowing: Creating costs of cattle industry -Young cattle group loans: payable for employees' salary 6: Feed consumed by young cattle, according to the amount of feed in the report or the amount of feed input in inventory feed, calculate. Accounting scores are as follows: borrowing: Cost-breeding production cost-young cattle group loans: raw materials-×× feed 7: medicines that are directly consumed by young cows, press Calculate the amount of the reporting drug or the amount of drug input in the inventory. Accounting scores are as follows: borrowing: Cost-breeding production cost-young cattle group The cattle group has achieved the purpose of production and operation, entering another normal production period, including the turnover of the cost of the "calf group", the "calf group" to "young cattle group", "young cattle group" The "basic cattle group" that was eliminated into the accounting of fattening cows (young cattle). 8: "Young Bull Group" turns into a basic bull group, and the total cost of "young cattle group" is settled first, including the "young cattle group" that occurred before the "bull production cost -young cattle group" "The feed costs, labor costs, and indirect expenses that should be shared. Accounting scores are as follows: borrowing: consumer biological assets -young cattle group loan: Cost -raising production cost -young cattle group 9: The group, according to the book value of the "young cattle group", including the entire cost of all the original purchase value and the rearing process of the transfer. Accounting scores are as follows: borrowing: productive biological assets -basic cattle group loan: consumable biological assets -young cow group 10: eliminated cows (basic cattle group) Turn into fattening cows and turn to the book value of the eliminated basic cattle. Accounting scores are as follows: borrowing: consumable biological assets -young cattle group (including fattening cows) Loan: Product biological assets -basic cattle group 11: "calf group" Turn to the "young cattle group", first settle the total cost of "calf group", including the feed costs and labor costs of the "bull raising production cost -basic cattle group" subjects before the "calf group" The necessary expenses such as costs and indirect expenses should be shared. Accounting scores are as follows: borrowing: consumer biological assets -calf group loan: Cost -raising production cost -basic bull group 12: "Bulls", turn around according to the book value of "calf group". Accounting scores are as follows: borrowing: consumer biological assets -young cattle group loan: consumer biological assets -calf group (4) cow (basic cattle group) feeding costs The feed costs including cows and breeds, and adult cows to be produced are borne by milk and calfs (joint products), and no longer constitute their own value of cows (basic cattle groups). The cost of milk products shall be calculated through the "Cost Cost -Milk" subject. 13: The breeding cost of the cow is cited according to the actual consumption amount. Accounting scores are as follows: borrowing: Cost-breeding production cost-milk loan: payable for employee salary loan: raw material-×× feed
Loan: Cost of the production cost of cattle breeding 14: The finished milk of milk is entered, and the cost of milk is transferred. Accounting scores are as follows: borrowing: inventory goods (product) —m milk loan: Cost -breeding production cost -milk (five) cattle (biological assets) and milk (product) The accounting The accounts for sale of calves, young cattle, accounting for milk sold and eliminating cows (basic cattle groups) for sale. Before the sale of young cows, it was used as a consumer biological asset on the account, and the cow (basic cattle group) was eliminated as productive biological assets before the sale of cows (basic cattle). These two types can be treated as sale as finished products because of the sale transactions. 15: The accounting sold by young cows and fattening cows is settled according to the amount received by the bank. The distribution is as follows: borrowing: bank deposit loan: main business income -young cattle (fattening cow) 16: At the same time, the cost of re -value of the book value of young cattle (fattening cows). The accounting score is as follows: borrowing: main business cost -young cattle (fattening cow) loan: consumable biological assets -young cattle (fattening cow) 17: Milk sold Calculate, settle according to the actual amount received by banks and some cash. Accounting scores are as follows: Lending: bank deposits / borrowing: inventory cash loan: main business income — milk
18: At the same time, the cost of reaching the milk book value at the same time. The accounting score is as follows: borrowing: main business cost -milk loan: inventory goods (agricultural products) -milk 19: elimination of cows (basic cattle groups) of normal sale of accounting , Clear according to the amount received by the bank. Accounting scores are as follows: borrowing: bank deposit loan: main business income -cow (basic cow group) 20: At the same time, according to the book of cow (basic cow group), Value knot cost. Accounting scores are as follows: borrowing: Main business cost -Bulls (Basic Bulls) Loan: Product Biological Assets -Basic Bull Group 3. Explain the accounts according to the setting accounting subjects Treatment method (1) Account processing of the "Products Biological Assets" subjects The accounting for the production biological assets of cattle industry is mainly to "basic bulls", including cows and breeding bulls Calculate the original price of adult cows for delivery. The main business accounting method is as follows: example (1): Enterprise outsourcing cows, according to the amount of the cost of productive biological assets, including purchase price, related taxes, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, and transportation Fees, insurance premiums, and other expenses that can be directly attached to the purchase of the asset. The same type as the above (example 4) accounting score, as follows: borrowing: productive biological assets -basic biological assets loan: bank deposit/ loan: inventory cash example examples (2): Young cows should be calculated according to their book value.和上面(例9)会计分录相同类型，会计分录如下： rn借：生产性生物资产——基本牛群rn贷：消耗性生物资产——幼牛群r N For the preparation of price declines, it should also be prepared for turning prices at the same time. Example (3): The cow was eliminated to be converted into fattening cows, and calculated according to the book value of the switch. The same type as the above (example 10) accounting scores, as follows: borrowing: consumed biological assets -young cattle group (fattening cow) The cumulative depreciation of the group The accumulated depreciation of the "cumulative depreciation of production biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time. Example (4): The adult cows to be produced, the management and feeding costs that occur after reaching the purpose of production and operation, all of which are borne by milk (calf) products, and turn on the actual consumption amount. Cost -raising production cost -milk "subject accounting. The same type as the above (example 13) accounting score, the accounting score is as follows: borrowing: the cost of breeding industry-milk Feed Loan: raw materials-×× drugs loan: Cost-breeding industry-common cost example (5): cows that dispose of productive biological assets (basic cattle group) , Calculate the actual amount received. Accounting scores are as follows: borrowing: bank deposit borrowing: off -business expenditure -disposal of non -liquid asset loss (negative difference) n or: borrowing: bank deposit loan: productive biological assets -basic cattle group loan: off -business expenditure -disposal of non -liquid asset gains (positive difference) r is based on the accumulated depreciation that has been accused, and debit the "cumulative depreciation of productive biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time. This (5) is a special "disposal" of productive biological assets. If the basic cattle group (productive biological assets) of cows are sold normally, the accounting scores are the same type as the above (example 19, 20) accounting scores. (2) Account processing of the "consumable biological assets" subjects The accounting for the consumer biological assets of the cattle industry is mainly to account for "young cattle group (fattening cow)". The main business accounting method is as follows: examples (6): The young cattle and fattening cows (consumed biological assets) purchased outsourced are calculated based on the amount of consumer biological asset costs. The same type as the above (example 3) accounting scores, as follows: borrowing: consumable biological assets -young cattle group (fattening cow) Bills such as examples (7): The young cattle group (fattening cows) that breed themselves should be calculated according to the necessary expenditure that occur before sale. The same type as the above (example 8) accounting score, as follows: borrowing: consumed biological assets -young cattle group (fattening cow) Cow group (fattening cow) example (8): The cows are eliminated to be converted into fattening cows, and calculated according to the book value of the group. As the above [Example 10, Example (3)], the accounting score is the same. The accounting score is as follows: borrowing: consumer biological assets -young cattle group (fattening cow) Assets -basic bulls The cumulative depreciation that has been accumulated, debiting the "cumulative depreciation of productive biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time. Example (9): The transition of fattening cows to produce cows should be calculated according to its book value. As the above [Example 9, Example (2)], the accounting score is the same. The accounting score is as follows: borrowing: productive biological assets — basic cattle group Niu Qun (fattening cow) The preparation for price declines should be prepared at the same time. Example (10): The costs that should be attributed to young cattle (fattening cows) during the production process, calculated according to the distribution amount, and the same type as the above (Example 8) accounting scores, the accounting score of the accounting distribution, the accounting score As follows: borrowing: consumable biological assets -young cattle group (fattening cow) and other loan: Cost -raising production cost -young cattle group (fattening cow) example (11) : Selling fattening cows (consumed biological assets), it should be calculated according to the actual amount received, as accounting points as the above (Example 15, Example 16), as follows: borrowing: bank deposit, etc. R n Loan: main business income -fattening cow example (12): At the same time, calculate according to its book balance, and transfer to the main business cost. The distribution is as follows: borrowing: main business cost -fattening cow loan: consumer biological assets -young cattle group (fattening cow) (3) "Cost -raising production cost "The account processing of subjects The" Cost -based production cost "subject is calculated as the production costs that raised cows and cows to be produced, namely the production cost of milk and calves; The production costs of fattening cattle occur. The cattle raising industry determines the cost accounting object and cost items, and the costs are collected and distributed. The main business accounting method is as follows: examples (13): The costs of cows and cows to be produced in the process of output products are consumed by actual consumption Calculate. The same type as the above (Example 13) accounting score, the accounting score is as follows: borrowing: the cost of breeding industry -milk (basic cattle group) Calculation of employees' salary example (14): The cost of the joint burden of milk (product), young cattle and fattening cows (consumed biological assets), and basic cattle (productive biological assets) shall occur during the production process. , Calculate the actual amount of consumption. The accounting score of the above (example 5) about water, electricity, and auto description is as follows: the accounting score is as follows: borrowing: Creating cost -common expenses loan: inventory cash, banks, banks, bank , such as deposits, raw materials, and payout for employees (15): At the end of the period (month), the cost of the above common burden can be allocated according to a certain distribution standard. In the same type as the above (example 13) accounting score, the accounting score is as follows: borrowing: the cost of breeding industry -milk (basic cattle), young cattle group (fattening cow) loan: Cost cost -common expenses example (16): When the milk (product) produced by cows (product assets) for cows (product) Essence The same type as the above (Example 14) accounting score, the accounting score is as follows: borrowing: inventory goods (product) — milk loan: cost of breeding industry -milk (product) r In order to calculate the revenue of the sale of calves, cows, and youth cows that are eliminated, the "other business income" subjects shall be set up. The transfer of corresponding costs shall pass the "other business costs" subjects. It to calculate the difference between the cow sales price and its book value of the cow's cow, the "external income" or "off -business expenditure" subjects should be set up. The mixed -group accounting technology method of "dying and death" is to calculate the feeding costs of various "livestock and poultry" in the "production cost" subject, and the value of "livestock and poultry" is placed on the "product in the product in the product of the product "Subject accounting. During the period of various "livestock and poultry" period, the birth and death turnover did not include the accounts and inscriptions. The method of "dying and death" was adopted at the end of the period. The value of various "livestock and poultry" is not to be priced at the actual cost, but the calculation of the actual quantity of the final inventory in the uniformity of the reclamation area and the actual number of the final inventory as the "product". And use formulas to calculate the total production cost (total production cost = production cost early product -at the end of the product). This accounting method does not affect the management of the animal husbandry group breeding, just to simplify the accounting of "livestock and poultry". Now, if the "livestock and poultry" uses the "product" subject accounting, the "product" subject should be converted into two subjects: "consumable biological assets" and "productive biological assets". "The amount of" consumer biological assets "and" productive biological assets "are divided into two, and they can be calculated in the two subjects:" consumable biological assets "and" productive biological assets ".
The basic principles of the account processing of animal husbandry and industrial enterprises are the same, and they are calculated and collected on business business. However, because the objects of accounting are different, there will be some differences in the subject settings and transfer. Please refer to and adopt the account processing process.
. The basic subject setting
(1) Set the first -level subject: the production cost of animal husbandry. Set up secondary subject feed.
It is the "production cost" account for the use of soybeans, corn, wheat, etc. and the incurred labor costs during the processing of the feed process. In order to calculate the depreciation costs, labor insurance premiums, repair fees, hydropower and other indirect fees incurred during the feed processing process, the "manufacturing fee" account shall be set up.
(1) When receiving the raw materials of feed processing
borrowing: cost of animal husbandry production -feed
loan: raw materials -soybeans, etc.
Lending: Manufacturing cost -XX workshop
loan: raw materials -machine material consumption
cumulative depreciation
(3) At the end of the period, manufacturing costs at the end of the period
—— Feed
Loan: Manufacturing costs —
(4) When completing the warehouse
borrowing: raw materials -xx
loan: production cost -feed r r r
(2) Cattle group accounting
(1) "Products of Biological Assets" subject: Calculate the original price of productive biological assets held by cattle -raising enterprises. That is, the "basic bulls", including cows and breeds, and the original price of adult bulls to be produced.
I mature productive biological assets -adult cow groups to be given birth.
Maturing productive biological assets -Bulls and breeding bulls ".
(2)" Variable Biological Assets "subject: Calculating the actual cost of consumer biological assets held by bull -raising enterprises. That is, the actual cost of "calf group" and "young cattle group".
The consumed biological assets -calf group
consumed biological assets -young groups
(3) "raise "Cost Cost" subject: Calculating the various production costs of cattle raising enterprises, including:
✦ The breeding of cows and breeding cows that produce "milk" The cost is the production cost undertaken by the "milk";
✦ is the breeding cost of the production of cows and breeds for the production of "calves", and the feeding cost of adult cows to be produced. The production costs bear;
✦ breeding costs of "young cattle group", various production costs undertaken by "young cattle group".
(4) Other related subjects If a cattle and breeding bulls, adult cows to be produced need to depreciate and amortized, they can set up "cumulative depreciation of productive biological assets" separately, compared with "cumulative depreciation of fixed assets"
If an impairment of productive biological assets, you can set the "Product Organization Preparation" subjects separately, compared with the "Fixed Asset Importation Preparation" subject. Set separate "preparations for consumable biological assets" subjects separately, compared to the "Institute of Intelligence Falling Price Preparation" subjects.
✦ Manufacturing costs (common expenses) and auxiliary production costs. "Manufacturing expenses" and "auxiliary production costs" are processed.
. Explanation of account processing methods according to the business management process
"Basic Bulls", including cows and breeds;
(2) "calf groups", pointed out that the bulls that were broken from 6 months after birth, also known as "calf within June";
(3) "Young Bull Group" refers to the cow group that is broken for more than 6 months, also known as "young cows above June", including fattening cows.
At the stage of accounting
The inclusion of purchasing feed, epidemic prevention drugs, cows and breeding bulls, adult cows to be produced. Purchasing price, related taxes, transportation costs, loading and unloading fees, insurance premiums, and other costs that can be attributed to feed procurement costs. Accounting scores are as follows:
Bed: raw materials-×× feed n loans: bank deposit: bank deposit / Loan: Inventory cash
2: Cash payment drug models, including drug purchase price and other costs that can be attributed to drug procurement costs. Accounting scores are as follows:
borrowing: raw materials-×× drugs
Loan: Inventory cash
3: Bank and some cash payments are purchased for young cows, and the amount of the cost of consumable biological assets is included in the purchase price, including the purchase price, Related taxes, transportation costs, insurance premiums, and other expenses that can be directly attached to the purchase of young cattle. Accounting scores are as follows:
borrowing: consumer biological assets -young cow group
loan: bank deposit/ loan: inventory cash
4: bank and some cash payment purchase to buy cows and cows and The bulls and the annual cow sacrifice for delivery, according to the amount of the cost of productive biological assets, including the purchase price, related taxes, transportation costs, insurance premiums, and can be directly attached to the purchase of cows and breeds, maternity, and maternity. Other expenditures for the asset of the regenel cow. Accounting scores are as follows:
borrowing: productive biological assets -basic cattle group
loan: bank deposit/ loan: inventory cash (2) calculation of young cattle breeding
, Calculation of direct feed and direct drugs such as drugs. Water, electricity, and steam (because there is only one table meter) shared by cattle raising (because there is only one table meter) and related joint expenditures, and other common expenses shall be calculated in the "bull -breeding production cost -common expenses" subjects. Cost -common expenses "subjects, loan" bank deposits "and other subjects, and then share. The labor and related expenses that belong to the management of corporate management should be calculated in the "management expenses" subjects, debit "management costs" subjects, and credit the subjects such as "inventory cash" and "bank deposits".
5: The artificially used by the young cow is calculated according to the amount of the salary sheet. Accounting scores are as follows:
borrowing: Creating costs of cattle industry -Young cattle group loans: payable for employees' salary
6: Feed consumed by young cattle, according to the amount of feed in the report or the amount of feed input in inventory feed, calculate. Accounting scores are as follows:
borrowing: Cost-breeding production cost-young cattle group
loans: raw materials-×× feed
7: medicines that are directly consumed by young cows, press Calculate the amount of the reporting drug or the amount of drug input in the inventory. Accounting scores are as follows:
borrowing: Cost-breeding production cost-young cattle group
The cattle group has achieved the purpose of production and operation, entering another normal production period, including the turnover of the cost of the "calf group", the "calf group" to "young cattle group", "young cattle group" The "basic cattle group" that was eliminated into the accounting of fattening cows (young cattle).
8: "Young Bull Group" turns into a basic bull group, and the total cost of "young cattle group" is settled first, including the "young cattle group" that occurred before the "bull production cost -young cattle group" "The feed costs, labor costs, and indirect expenses that should be shared. Accounting scores are as follows:
borrowing: consumer biological assets -young cattle group
loan: Cost -raising production cost -young cattle group
9: The group, according to the book value of the "young cattle group", including the entire cost of all the original purchase value and the rearing process of the transfer. Accounting scores are as follows:
borrowing: productive biological assets -basic cattle group
loan: consumable biological assets -young cow group
10: eliminated cows (basic cattle group) Turn into fattening cows and turn to the book value of the eliminated basic cattle. Accounting scores are as follows:
borrowing: consumable biological assets -young cattle group (including fattening cows)
Loan: Product biological assets -basic cattle group
11: "calf group" Turn to the "young cattle group", first settle the total cost of "calf group", including the feed costs and labor costs of the "bull raising production cost -basic cattle group" subjects before the "calf group" The necessary expenses such as costs and indirect expenses should be shared. Accounting scores are as follows:
borrowing: consumer biological assets -calf group
loan: Cost -raising production cost -basic bull group
12: "Bulls", turn around according to the book value of "calf group". Accounting scores are as follows:
borrowing: consumer biological assets -young cattle group
loan: consumer biological assets -calf group (4) cow (basic cattle group) feeding costs
The feed costs including cows and breeds, and adult cows to be produced are borne by milk and calfs (joint products), and no longer constitute their own value of cows (basic cattle groups). The cost of milk products shall be calculated through the "Cost Cost -Milk" subject.
13: The breeding cost of the cow is cited according to the actual consumption amount. Accounting scores are as follows:
borrowing: Cost-breeding production cost-milk
loan: payable for employee salary
loan: raw material-×× feed
Loan: Cost of the production cost of cattle breeding
14: The finished milk of milk is entered, and the cost of milk is transferred. Accounting scores are as follows:
borrowing: inventory goods (product) —m milk
loan: Cost -breeding production cost -milk
(five) cattle (biological assets) and milk (product) The accounting
The accounts for sale of calves, young cattle, accounting for milk sold and eliminating cows (basic cattle groups) for sale. Before the sale of young cows, it was used as a consumer biological asset on the account, and the cow (basic cattle group) was eliminated as productive biological assets before the sale of cows (basic cattle). These two types can be treated as sale as finished products because of the sale transactions.
15: The accounting sold by young cows and fattening cows is settled according to the amount received by the bank. The distribution is as follows:
borrowing: bank deposit
loan: main business income -young cattle (fattening cow)
16: At the same time, the cost of re -value of the book value of young cattle (fattening cows). The accounting score is as follows:
borrowing: main business cost -young cattle (fattening cow)
loan: consumable biological assets -young cattle (fattening cow)
17: Milk sold Calculate, settle according to the actual amount received by banks and some cash. Accounting scores are as follows:
Lending: bank deposits / borrowing: inventory cash
loan: main business income — milk
18: At the same time, the cost of reaching the milk book value at the same time. The accounting score is as follows:
borrowing: main business cost -milk
loan: inventory goods (agricultural products) -milk
19: elimination of cows (basic cattle groups) of normal sale of accounting , Clear according to the amount received by the bank. Accounting scores are as follows:
borrowing: bank deposit
loan: main business income -cow (basic cow group)
20: At the same time, according to the book of cow (basic cow group), Value knot cost. Accounting scores are as follows:
borrowing: Main business cost -Bulls (Basic Bulls) Loan: Product Biological Assets -Basic Bull Group
3. Explain the accounts according to the setting accounting subjects Treatment method
(1) Account processing of the "Products Biological Assets" subjects
The accounting for the production biological assets of cattle industry is mainly to "basic bulls", including cows and breeding bulls Calculate the original price of adult cows for delivery. The main business accounting method is as follows:
example (1): Enterprise outsourcing cows, according to the amount of the cost of productive biological assets, including purchase price, related taxes, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, transportation, and transportation Fees, insurance premiums, and other expenses that can be directly attached to the purchase of the asset. The same type as the above (example 4) accounting score, as follows:
borrowing: productive biological assets -basic biological assets
loan: bank deposit/ loan: inventory cash
example examples (2): Young cows should be calculated according to their book value.和上面(例9)会计分录相同类型，会计分录如下： rn借：生产性生物资产——基本牛群rn贷：消耗性生物资产——幼牛群r N For the preparation of price declines, it should also be prepared for turning prices at the same time.
Example (3): The cow was eliminated to be converted into fattening cows, and calculated according to the book value of the switch. The same type as the above (example 10) accounting scores, as follows:
borrowing: consumed biological assets -young cattle group (fattening cow)
The cumulative depreciation of the group
The accumulated depreciation of the "cumulative depreciation of production biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time.
Example (4): The adult cows to be produced, the management and feeding costs that occur after reaching the purpose of production and operation, all of which are borne by milk (calf) products, and turn on the actual consumption amount. Cost -raising production cost -milk "subject accounting. The same type as the above (example 13) accounting score, the accounting score is as follows:
borrowing: the cost of breeding industry-milk
Feed
Loan: raw materials-×× drugs
loan: Cost-breeding industry-common cost
example (5): cows that dispose of productive biological assets (basic cattle group) , Calculate the actual amount received. Accounting scores are as follows:
borrowing: bank deposit
borrowing: off -business expenditure -disposal of non -liquid asset loss (negative difference)
n or:
borrowing: bank deposit
loan: productive biological assets -basic cattle group
loan: off -business expenditure -disposal of non -liquid asset gains (positive difference) r
is based on the accumulated depreciation that has been accused, and debit the "cumulative depreciation of productive biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time.
This (5) is a special "disposal" of productive biological assets. If the basic cattle group (productive biological assets) of cows are sold normally, the accounting scores are the same type as the above (example 19, 20) accounting scores.
(2) Account processing of the "consumable biological assets" subjects
The accounting for the consumer biological assets of the cattle industry is mainly to account for "young cattle group (fattening cow)". The main business accounting method is as follows:
examples (6): The young cattle and fattening cows (consumed biological assets) purchased outsourced are calculated based on the amount of consumer biological asset costs. The same type as the above (example 3) accounting scores, as follows:
borrowing: consumable biological assets -young cattle group (fattening cow)
Bills such as
examples (7): The young cattle group (fattening cows) that breed themselves should be calculated according to the necessary expenditure that occur before sale. The same type as the above (example 8) accounting score, as follows:
borrowing: consumed biological assets -young cattle group (fattening cow)
Cow group (fattening cow)
example (8): The cows are eliminated to be converted into fattening cows, and calculated according to the book value of the group. As the above [Example 10, Example (3)], the accounting score is the same. The accounting score is as follows:
borrowing: consumer biological assets -young cattle group (fattening cow)
Assets -basic bulls
The cumulative depreciation that has been accumulated, debiting the "cumulative depreciation of productive biological assets" subjects; if the impairment preparation has been provided, the impairment preparation shall be concluded at the same time.
Example (9): The transition of fattening cows to produce cows should be calculated according to its book value. As the above [Example 9, Example (2)], the accounting score is the same. The accounting score is as follows:
borrowing: productive biological assets — basic cattle group
Niu Qun (fattening cow)
The preparation for price declines should be prepared at the same time.
Example (10): The costs that should be attributed to young cattle (fattening cows) during the production process, calculated according to the distribution amount, and the same type as the above (Example 8) accounting scores, the accounting score of the accounting distribution, the accounting score As follows:
borrowing: consumable biological assets -young cattle group (fattening cow) and other
loan: Cost -raising production cost -young cattle group (fattening cow)
example (11) : Selling fattening cows (consumed biological assets), it should be calculated according to the actual amount received, as accounting points as the above (Example 15, Example 16), as follows:
borrowing: bank deposit, etc. R n
Loan: main business income -fattening cow
example (12): At the same time, calculate according to its book balance, and transfer to the main business cost. The distribution is as follows:
borrowing: main business cost -fattening cow
loan: consumer biological assets -young cattle group (fattening cow)
(3) "Cost -raising production cost "The account processing of subjects
The" Cost -based production cost "subject is calculated as the production costs that raised cows and cows to be produced, namely the production cost of milk and calves; The production costs of fattening cattle occur. The cattle raising industry determines the cost accounting object and cost items, and the costs are collected and distributed. The main business accounting method is as follows:
examples (13): The costs of cows and cows to be produced in the process of output products are consumed by actual consumption Calculate. The same type as the above (Example 13) accounting score, the accounting score is as follows:
borrowing: the cost of breeding industry -milk (basic cattle group)
Calculation of employees' salary
example (14): The cost of the joint burden of milk (product), young cattle and fattening cows (consumed biological assets), and basic cattle (productive biological assets) shall occur during the production process. , Calculate the actual amount of consumption. The accounting score of the above (example 5) about water, electricity, and auto description is as follows: the accounting score is as follows:
borrowing: Creating cost -common expenses
loan: inventory cash, banks, banks, bank
, such as deposits, raw materials, and payout for employees (15): At the end of the period (month), the cost of the above common burden can be allocated according to a certain distribution standard. In the same type as the above (example 13) accounting score, the accounting score is as follows:
borrowing: the cost of breeding industry -milk (basic cattle), young cattle group (fattening cow)
loan: Cost cost -common expenses
example (16): When the milk (product) produced by cows (product assets) for cows (product) Essence The same type as the above (Example 14) accounting score, the accounting score is as follows:
borrowing: inventory goods (product) — milk
loan: cost of breeding industry -milk (product) r
In order to calculate the revenue of the sale of calves, cows, and youth cows that are eliminated, the "other business income" subjects shall be set up. The transfer of corresponding costs shall pass the "other business costs" subjects.
It to calculate the difference between the cow sales price and its book value of the cow's cow, the "external income" or "off -business expenditure" subjects should be set up.
The mixed -group accounting technology method of "dying and death" is to calculate the feeding costs of various "livestock and poultry" in the "production cost" subject, and the value of "livestock and poultry" is placed on the "product in the product in the product of the product "Subject accounting. During the period of various "livestock and poultry" period, the birth and death turnover did not include the accounts and inscriptions. The method of "dying and death" was adopted at the end of the period. The value of various "livestock and poultry" is not to be priced at the actual cost, but the calculation of the actual quantity of the final inventory in the uniformity of the reclamation area and the actual number of the final inventory as the "product". And use formulas to calculate the total production cost (total production cost = production cost early product -at the end of the product). This accounting method does not affect the management of the animal husbandry group breeding, just to simplify the accounting of "livestock and poultry".
Now, if the "livestock and poultry" uses the "product" subject accounting, the "product" subject should be converted into two subjects: "consumable biological assets" and "productive biological assets". "The amount of" consumer biological assets "and" productive biological assets "are divided into two, and they can be calculated in the two subjects:" consumable biological assets "and" productive biological assets ".