浅议林木组培工厂化育苗的会计核算 Accounting of forest plant tiue
culture seedling 生物技能的开展在许多职业的使用已取得了明显的效果，使用安排培育技能培育苗木以到达疾速繁衍及工厂化育苗也已取得了宏大的社会效益和经济效益。福建省林科院在组培技能研讨方面的起步较晚，90年代中期才开端一些宝贵树种、花卉的组培研讨实验，1999年建立生物技能研讨中心，安排科研人员进行桉树、芳樟、香椿、杉木及有些花卉的培育技能研讨及实验出产，2002年对桉树、香椿等老练种类进行小规模工厂化出产。
Biological technology development has achieved remarkable results in the use of a lot of occupation, use arrangements foster skills to cultivate seedlings to reach rapid multiplication and the factory changes grow seedlings have achieved great social benefit and economic benefit.A late start in tiue culture technical research aspects of the Fujian Academy of forestry, 90 time metaphase began some valuable tree species, flower culture research experiment, establish biotechnology research center in 1999, arrange the researchers of Eucalyptus, camphor, Chinese toon, Sugiki and some flower cultivation production technology research and experiments in 2002, on a small scale factory production of http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ Eucalyptus, and other sophisticated type of Toona sinensis. 林木组培工厂化育苗是一个新式的职业，有共同的出产形式和核算方法，在管帐核算上未形成一套可循的处置方法，笔者参照公司管帐准则和农业公司管帐核算方法，联系个人的作业实习，对小规模林木工厂化育苗管帐核算谈谈个人的观点。
Tiue culture seedling in factory is a new occupation, production form and calculation method of common disposal method, a set of to follow is not formed in the accounting of the company, the author according to accounting standards and accounting methods of agricultural companies, individual job practice, on a small scale forest plant seedlings accounting to talk about personal point of view. 林木安排培育育苗的概念和管帐核算特色，林木安排培育育苗的概念。林木安排培育育苗是指在无菌条件下，培育林木的一个离体器官、安排或细胞，在适合的环境下，使其再生成很多根芽彻底、遗传性状共同的小植株。首要是经过制造掊养基和消毒、继代接种、炼苗、小苗移栽、大棚培育等出产工序，使用生物技能使苗木疾速繁衍然后进行工厂化育苗，产物具有培育快、产值高、质量好等特色，在苗木市场上具有宽广的开展前景。
The concept of cultivating seedling tree arrangement and accounting characteristics,
cultivation of
seedling arrangement concept tree.Forest cultivation of seedling http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ arrangement refers to under sterile conditions, cultivating trees an isolated organ, arrangement or cell, under the right circumstances, which then generates many root thoroughly, genetic traits common small plant.The first is through the production could support base and disinfection, subculture inoculum, seedling, transplanting, greenhouse cultivation, production proce, the use of biological technology to make seedling rapid reproduction and factory seedling cultivation, product with fast, high output, good quality and other characteristics, with broad prospects for development in the stock market. 管帐核算特色。管帐核算上类似于工业公司管帐核算方法。组培工厂化育苗实质上是一个出产苗木的生物工厂，有必定的出产过程和工序，各种物料耗费和人工本钱根本能够牢靠计量，可根据方案拟定产值。产物具有生物财物特性。林木组培工厂化的产物为苗木，是为出售而持有的耗费性生物财物，应按照《公司管帐准则第5号——生物财物》进行承认和计量。苗木未出售前培育费用继续发作，出售时刻不会彻底共同，本钱费用的承认难以到达彻底意义上的精确本钱。 Accounting characteristics.Accounting is similar to the accounting method of industrial company.Plant tiue culture seedling is eentially a seedling bioma plant production, production proce and procedure must, various material cost http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ and artificial cost can reliable measurement, according to the plan output.The product has characteristics of biological property.Product factory for tiue culture seedlings, is for sale and the cost of holding biological property, should be recognized and measured in accordance with the \"Company Accounting Standards No.fifth\" -- biological property.Seedling cultivation costs continue to attack without prior to the sale, sell not completely common, admitted that the exact cost cost to reach complete sense. 受林业造林作业的季节性影响，组培苗木出产大多会集在每年的10月份至下年的4月份进行，月产值不均衡。组培工厂化育苗的管帐承认和计量，组培苗木首要分为两个培育期间：在组培车间出产的瓶子苗和移栽到温室大棚办理的养分袋苗，在平常核算中本钱费用也按这两个期间分苗木品质进行归集，阳台壁挂式太阳能并随工序分步结转。瓶苗本钱核算瓶苗出产有些的首要作业是进行玻璃仪器及培育瓶洗刷、培育基制造及分装、培育基消毒、无菌操作、接种搬运、扩展培育、苗情操控、炼苗等，发作的首要本钱费用是工人工资、培育资料（含白糖、琼脂、化学药品）、水费、电费、固定财物折旧费等。 Seasonal affected by forestry afforestation, tiue culture seedling production are mostly gathered in October each year to April the next year, the monthly output imbalance.Plant tiue culture seedling of accounting recognition and http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ http://www.daodoc.com/ measurement of tiue culture seedlings, mainly divided into the period of the two breeds: in tiue culture workshop production of bottle seedling and transplanting to the greenhouse for seedling nutrient bag, in the usual accounting cost but also by the two during the seedling quality separately, and with the proce step by step carry-over.Plantlets in bottle seedling production cost accounting work in some is gla instrument and culturing bottle washing, culture medium manufacturing and packaging, culture medium sterilization, aseptic operation, inoculation, cultivation, growth control handling expansion, hardening, the primary cost attack is the wages of the workers, training data (including sugar, agar, chemical drug)
