| 关于国有苗圃苗木成本核算的建议 |
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| 引用本文： | 王敏,李永峰.关于国有苗圃苗木成本核算的建议[J].科技情报开发与经济,2010,20(31):183-184,192. |
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| 作者姓名： | 王敏 李永峰 |
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| 作者单位： | 山西省林业厅实验苗删,山西太原030031 |
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| 摘 要： | 根据多年的国有苗圃财务工作实践,以林业苗圃会计理论为基础,分析了目前国有苗圃苗木成本核算的现状,对如何加强苗木成本核算提出了建议,并探讨了科学可行的苗木成本计量及控制方法。
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| 关 键 词： | 国有苗圃 苗木 成本核算 |
Several Suggestions on Nursery Stocks'Cost Accounting of State-owned Plant Nursery |
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| WANG Min,LI Yong-feng.Several Suggestions on Nursery Stocks'Cost Accounting of State-owned Plant Nursery[J].Sci-Tech Information Development & Economy,2010,20(31):183-184,192. |
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| Authors: | WANG Min LI Yong-feng |
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| Institution: | WANG Min,LI Yong-feng |
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| Abstract: | According to many years’practice of financial work in state-owned plant nursery,and based on the theory of forestry and nursery accounting,this paper analyzes the present situation of current nursery stocks’cost accounting of state-owned plant nursery,puts forward some suggestions on strengthening nursery stocks’cost accounting,and probes into some scientific and feasible methods for nursery stocks’cost accounting and controlling. |
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| Keywords: | state-owned plant nursery nursery stock cost accounting |
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