养猪业生物资产核算 doc

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management systems and measures established by, and a number of pragmatic, combined part-time workforce education information, the protection of the digital campus construction and sustainable development. Six Bureau attaches great importance to information technology security, information technology security, entrust XX City Center for educational information and equipment dedicated to the work. Network security leading group was set up, chaired by the Education Bureau Chief, head, for XX education Metro-network and information security emergency response leadership. Deputy group leader for XX educational metropolitan area network and information security emergency response coordination, command. The team assist leader and deputy leader, responsible for network XX network security and information ... Team. Information security work Conference held each semester, and deployment of information security of documents issued on a regular basis. Information security assessment is included in the annual index. Strictly implement the information security budget to ensure information security of investment. By XX, education information and equipment Centre XX network network security and information security. According to the information technology security requirements, issued a document requires schools (units) implement, defined the information security guidelines, specific work practices, procedures, and requirements. Clear industry information security incidents (accidents) to detect, report and disposal processes. According to self-examination, the school (units) basic established has network security management system; the school (units) according to this units actual, established has units personnel management, information system room management, and equipment management, and media management, and network security construction management, and shipped dimension management, and service outsourcing, management system; developed has computer and the network of network security responsibility held system, signed has network security responsibility; website of information management personnel is responsible for confidential management, password management, on computer enjoys independent right, User name and password of the computer for its proprietary, and release of provisions is prohibited, such as leaks, investigated for responsibility. According to who is in charge of who's in charge, who is running and who is responsible for, who uses principles of who is in charge of management schools (units) defined the roles and responsibilities of information security, assurance responsibilities to schools. XX city schools (units) total site 20, 19 of which were not classified security protection assessment, of which 1 (XX education and resource network) for classified security protection levels, without third-level information systems. otal education information systems 1 (XX education cloud platform), contains features with e-Government, resource library, test database, mail services, such as e-books, all intranet services. No for grade protection grading record and evaluation of school (units), requirements the school (units) according to information security grade protection about policy and standard, organization carried out information security grade protection security management system construction, and technology measures construction and grade evaluation, implementation grade protection system of the requirements, makes information system security management level obviouslyfacility up to 160 million Yuan, according to the standard, high quality planning XX educational metropolitan area network realizes Wan Zhaokuan to schools, hundreds of megabytes of broadband to the table, ' wire ' (ie: Web, video, audio) to the target, electronic whiteboards, multimedia classrooms, remote interactive video teaching system of modern educational equipment in the classroom. ... With Intel company on XX Education City domain network of topic case design, relies on Cisco company thought Shu aid chuan project staff free provides has three years technology support, from 2009 began, according to high standards, and high of work thought, and manpower planning, and points step implementation, using school earthquake Hou reconstruction of opportunities, again planning elementary and middle schools campus network and education city domain network, and local broadcasting network company cooperation, using broadcast TV network, will physical fiber laying to each school, to minimum of cost achieved has physical fiber school school pass; Each school construction standards of campus network and network access to all rooms; XX education metropolitan area network center machine room equipment in the Ministry of education standardization management platform, the Central Library of audio-visual education resources, set up a Chinese teacher education cloud platform, implemented links the two platforms. At present, the city's primary and middle school students to computer 3198, vitality than 10:1; 809 equipment classes through the classroom (primary and secondary); 36 of the campus network. The establishment of an advanced, practical Gigabit educational metropolitan area network, the city's schools have access to educational metropolitan area network, schools have computer networks, closed-circuit television network, broadcast networks into the classrooms, realize the triple play. Schools share Internet bandwidth, can meet the needs of teaching of the school office and at any time. According to Ministry of education on full started implementation teaching points digital education resources full cover project of notification (taught technical letter (2012) 74th,) and XX Province Department of education on issued XX province teaching points digital education resources full cover project implementation views of notification (chuan taught letter (2013) 18th,) requirements, I city 6 a teaching points implementation teaching points digital education resources full cover project, combined I city specific situation, developed issued has XX City Bureau on teaching points digital resources full cover project of implementation programme, Established XX, full coverage of digital resources in modern distance education teaching project leading group, XX, chaired the Secretary for education. Established, digital resources in modern distance education teaching, XX full coverage project group, XX, Director of the Center for educational information and equipment chaired Zhu Guiyan, responsible for distance education digital resources covering project work. Projects in XX city school digital resources in modern distance education teaching full-coverage project leading group, digital resources in modern distance education teaching, and XX full coverage project group leadership and organization, in accordance with the unified arrangement of the whole province, responsible for university education digital resources covering project management and implementation. According to provinces arrangements, I Center has arrangements Gong养猪业生物资产核算的讲解

朱崇明前言

现在，我国农业在国民经济和社会生活中仍然扮演着重要的角色，无论是国内消费还是出口创汇，都对农业产生了较大的依赖性。为了使农业会计核算更加科学和规范，财政部在《企业会计制度·2001》的基础上，于2004年发布了《农业企业会计核算办法—生物资产和农产品》（财会「2004」5号文），使农业的会计制度有了较高层次的统一。

近几年，随着农业类上市公司的增多，投资者迫切需要这些公司能提供参照统一会计准则标准编制的会计报表；此外，为了与国际会计相衔接，也迫切要求我国农业会计核算与国际会计准则趋同。在这种形势下，制定适合我国国情的农业生物资产会计准则势在必行。财政部在农业企业生物资产会计核算办法的基础上，于2006年制定了《企业会计准则第5号——生物资产》，它的实行对我国农业会计核算将有重大的意义。

由于我国生物资产会计核算的理论研究还不够深入，生物资产会计核算实施时间很短，许多农业会计人员刚刚接触生物资产核算，遇到了不少问题，使生物资产会计核算实务充满了随意性。有的还采用“在产品”等科目核算生物资产。笔者曾从2001年到2004年参加财政部制订《农业企业会计核算办法—生物资产和农产品》。不少熟悉的人和一些部门以及网友询问生物资产会计核算的问题。现应有关方面的要求，将养猪业生物资产核算进行专项讲解，供使用参考。

本讲解是根据财政部2006年《<企业会计准则第5号——生物资产>应用指南》及其附录《会计科目和主要账务处理》，并结合现代养殖业的实际情况，参照笔者过去的有关著作加以整理的。本讲解从简便实用出发，省去了很多关于意义、重要性、概念性和理论性的描述，直接讲解具体的实际操作办法。也就是多讲怎么办，少讲为什么，使其更加直观。知其然不知所以然会不会使操作者茫然？如果多讲意义、概念等一些道理，势必成了厚厚的一本书，罗里罗嗦看起来用起来也不方便。还是先从如何办中理解所以然吧，简便实用为好。

下面具体介绍企业的《养猪业生物资产核算的讲解》。

一、养猪业生物资产核算的概述有关资料报道，近二年物价上涨首先是猪肉价格上涨引起的。国家对发展养猪业出台了很多优惠政策，包括各种货币补贴。现在，民营养猪业和国有养猪业都发展很快，特别是有的大型肉猪养殖业一般规模都比较大，现代化程度都比较高，如同大工厂一样，非常壮观。有的肉猪养殖场积极建立、推进和实施绿色养殖，满足人们对安全无公害的畜产品的需求，丰富市场安全畜产品的供应，提高人民群众的生活质量。从养猪业的资产看，猪是有生命的重要的生物资产，决定养猪场的效益，是养猪场的命根子。所以，搞好养猪业生物资产的核算相当重要，有很大的意义和作用。

（一）核算对象

通常养猪业的生物资产主要包括母猪、公猪、仔猪、幼猪、育肥猪等。

为便于管理和核算，要划分养猪业的群别：（1）“基本猪群”，包括产母猪和种公猪，检定母猪，未满2个月的仔猪（简为“仔猪”）；（2）“2－4个月的幼猪群”（简为“幼猪群”），指出生后2个月断乳到4个月的幼猪群；（3）“4个月以上的育肥猪群”（简

improve, security prevention capacity obviously enhanced, security hidden and security accident obviously reduced, effective guarantees information health development. XX Education Centre regularly carry out day-to-day network security monitoring information and equipment. By the appropriate technical staff, XX network engine room maintenance staff on site management and maintenance on a regular basis, scheduled viewing of networks, systems, databases and associated equipment operating conditions, and make a record. Computer lab maintenance managers regularly run a variety of devices in the school information system parameters, server systems and various data backup, so that there was a hardware failure in a system crash can resume quickly and efficiently. Computer lab maintenance managers establish a network antivirus system, Avira Virus system on a regular basis, and anti-virus software security assessment, time to upgrade. Computer lab maintenance management for all equipment in the room a regular dust, replace the old label. Regularly host servers, network switches, core routing, firewalls, hardware maintenance, such as equipment failure, should be processed in a timely manner in order to ensure safe and reliable operation of the system. In XX city information and equipment was established within the Centre, educational metropolitan area network center machine room XX. Servers and data stores and applications to set up in XX City metropolitan area network center machine room. WindowsServer2003, windowsServer2008, windowsServer2012, Linux, the operating system, the database for SQL Server2008, Office software, such as Microsoft Office software. Schools (units) of computer, information system security products for domestic products, including the use of 360 and kingsoft Internet security software. XX education metropolitan area network used by the server for HP, firewall and information security product for Huawei and Cisco products. In their daily work, to publicize related knowledge and information security considerations. Enhanced global awareness of network and information security, and strive to achieve network everyone knows security and virus before the guard, to improve network and information security, ensure that the XX education system network and information system security. Tracking reporting system requires all parties to strengthen collaboration, work closely with emergency safety plan developed XX education metropolitan area network, regularly carry out emergency drills, and carried out special funds every year to protect the security of information. Annual 2-3 professional training for network managers in the city, forming technology with a strong professional and technical team, school network managers on common network failures and be capable of solving security issues. Issues that cannot be resolved, timely forms of meetings, such as meetings, analysis, and solutions through a meeting, without rolling up the ability to solve problems, and feedback to superiors in writing departments to resolve. Through self-examination, we are well aware, relative lack of investment in education, facilities and equipment for further updates, education development is still uneven, new education concepts need to be further enhanced to some extent and restricting the development of city education. We will take the opportunity of government supervision, to strive for the province education demonstration counties as a driving force, further increase input in education, efforts to promote thelong wing, and Li Wanfu, and Michael Jenkins, and Chen Jian, and Song and xiaochuanyun, 7 bit comrade participate in province backbone face-to-face or network learning, do each teaching points are has teachers participate in training, October 17, 2013, issued XX city education information and equipment Center on requirements the teaching points school for good satellite ground station installation prepared of notification, requirements school related management personnel familiar XX province teaching points digital education resources full cover project construction management manual, Particularly with regard to installation preparation parts according to the point of XX province full coverage of digital educational resources in the project construction management manual ... Devices are able to receive TV signals and IP data, the schools have school training and school-based application to use good. Actively organize implementation of a division of a class, a teacher in one class activity. XX in XX city first to complete full registration of teachers working in this city, XX, Sun class rate of 54 per cent respectively, the forefront. In XX, a division of a class, a class a total ranked first in Division activities, was awarded the national ministerial one, 2 provincial second prize, third prize at the provincial level 3. Actively organize implementation of the e-learning space the work of everyone. At present, in the open space of public service platform of provincial educational resources teachers number 2444, 83 to the total number of teachers, student number is 6569 of the open space, the city's total students 18.31 to (junior high school students in 30 ﹪above, students not required), registration number to meet the requirements of teachers and students, in XX in first place. Five, information technology application capability as a means to boost teaching of teachers to use information, Education Bureau of XX title and modern educational technology teacher assessment levels linked to the examination; launched a provincial model school of modern education technology selection, advanced unit in education a year (individual) award. To expedite education informatization work, the city established the school running level of supervision and assessment system. Information education in school performance evaluation, education assessment information work more than to cut weight 10. Practice is a regular room supervision, education information steering, steering, steering with the end, principals of education information into performance assessment and school level monitoring and evaluation, to develop a scientific, operational education information steering assessment methods, tracking management of education information and applications. By March 2016, 100 of the teachers, I participated in a national educational technology training for primary and secondary school teachers, the teachers have made to cut 80 primary and middle school teachers ' educational technology proficiency test certificate. At present, all schools have access to broadband networks. Training classification training of teachers, school teachers, academic leaders, information technology, teacher training and network management personnel from the County, within the school back to school training once training is complete. Through this mode of classification training, information technology application capability training of teachers in our city reached 100. XX series of effective information management systems and measures established by, and a number of pragmatic, combined part-time workforce education information, the protection of the digital campus construction and sustainable development. Six Bureau attaches great importance to information technology security, information technology security, entrust XX City Center for educational information and equipment dedicated to the work. Network security leading group was set up, chaired by the Education Bureau Chief, head, for XX education Metro-network and information security emergency response leadership. Deputy group leader for XX educational metropolitan area network and information security emergency response coordination, command. The team assist leader and deputy leader, responsible for network XX network security and information ... Team. Information security work Conference held each semester, and deployment of information security of documents issued on a regular basis. Information security assessment is included in the annual index. Strictly implement the information security budget to ensure information security of investment. By XX, education information and equipment Centre XX network network security and information security. According to the information technology security requirements, issued a document requires schools (units) implement, defined the information security guidelines, specific work practices, procedures, and requirements. Clear industry information security incidents (accidents) to detect, report and disposal processes. According to self-examination, the school (units) basic established has network security management system; the school (units) according to this units actual, established has units personnel management, information system room management, and equipment management, and media management, and network security construction management, and shipped dimension management, and service outsourcing, management system; developed has computer and the network of network security responsibility held system, signed has network security responsibility; website of information management personnel is responsible for confidential management, password management, on computer enjoys independent right, User name and password of the computer for its proprietary, and release of provisions is prohibited, such as leaks, investigated for responsibility. According to who is in charge of who's in charge, who is running and who is responsible for, who uses principles of who is in charge of management schools (units) defined the roles and responsibilities of information security, assurance responsibilities to schools. XX city schools (units) total site 20, 19 of which were not classified security protection assessment, of which 1 (XX education and resource network) for classified security protection levels, without third-level information systems. otal education information systems 1 (XX education cloud platform), contains features with e-Government, resource library, test database, mail services, such as e-books, all intranet services. No for grade protection grading record and evaluation of school (units), requirements the school (units) according to information security grade protection about policy and standard, organization carried out information security grade protection security management system construction, and technology measures construction and grade evaluation, implementation grade protection system of the requirements, makes information system security management level obviouslyfacility up to 160 million Yuan, according to the standard, high quality planning XX educational metropolitan area network realizes Wan Zhaokuan to schools, hundreds of megabytes of broadband to the table, ' wire ' (ie: Web, video, audio) to the target, electronic whiteboards, multimedia classrooms, remote interactive video teaching system of modern educational equipment in the classroom. ... With Intel company on XX Education City domain network of topic case design, relies on Cisco company thought Shu aid chuan project staff free provides has three years technology support, from 2009 began, according to high standards, and high of work thought, and manpower planning, and points step implementation, using school earthquake Hou reconstruction of opportunities, again planning elementary and middle schools campus network and education city domain network, and local broadcasting network company cooperation, using broadcast TV network, will physical fiber laying to each school, to minimum of cost achieved has physical fiber school school pass; Each school construction standards of campus network and network access to all rooms; XX education metropolitan area network center machine room equipment in the Ministry of education standardization management platform, the Central Library of audio-visual education resources, set up a Chinese teacher education cloud platform, implemented links the two platforms. At present, the city's primary and middle school students to computer 3198, vitality than 10:1; 809 equipment classes through the classroom (primary and secondary); 36 of the campus network. The establishment of an advanced, practical Gigabit educational metropolitan area network, the city's schools have access to educational metropolitan area network, schools have computer networks, closed-circuit television network, broadcast networks into the classrooms, realize the triple play. Schools share Internet bandwidth, can meet the needs of teaching of the school office and at any time. According to Ministry of education on full started implementation teaching points digital education resources full cover project of notification (taught technical letter (2012) 74th,) and XX Province Department of education on issued XX province teaching points digital education resources full cover project implementation views of notification (chuan taught letter (2013) 18th,) requirements, I city 6 a teaching points implementation teaching points digital education resources full cover project, combined I city specific situation, developed issued has XX City Bureau on teaching points digital resources full cover project of implementation programme, Established XX, full coverage of digital resources in modern distance education teaching project leading group, XX, chaired the Secretary for education. Established, digital resources in modern distance education teaching, XX full coverage project group, XX, Director of the Center for educational information and equipment chaired Zhu Guiyan, responsible for distance education digital resources covering project work. Projects in XX city school digital resources in modern distance education teaching full-coverage project leading group, digital resources in modern distance education teaching, and XX full coverage project group leadership and organization, in accordance with the unified arrangement of the whole province, responsible for university education digital resources covering project management and implementation. According to provinces arrangements, I Center has arrangements Gong为“育肥猪群”），包括育肥猪、后备猪和被淘汰的基本猪等。

划分养猪业的群别，要根据生产管理的需要，也可以按生产周期、批次划分养猪业的群别。

养猪业生物资产核算的对象主要指养猪业的群别。养猪业生产成本核算的对象主要指承担发生各项生产成本的仔猪、幼猪和育肥猪等。

（二）科目设置

为了核算养猪业生物资产有关业务，应设置主要科目。其科目名称和核算内容如下：（1）“生产性生物资产”科目

本科目核算养猪企业持有的生产性生物资产的原价。即“基本猪群”，包括产母猪和种公猪，检定母猪的原价。

本科目可按“未成熟生产性生物资产——检定母猪”和“成熟生产性生物资产――产母猪和种公猪”，分别进行明细核算。也可以根据责任制管理的要求，按所属责任单位（人）等进行明细核算。

（2）“消耗性生物资产”科目

本科目核算养猪企业持有的消耗性生物资产的实际成本。即“2－4个月的幼猪群”、“4个月以上的育肥猪群”的实际成本。

本科目可按猪的消耗性生物资产的群别等进行明细核算。也可以根据责任制管理的要求，按所属责任单位（人）等进行明细核算。

（3）“养猪业生产成本”科目

本科目核算养猪企业进行养猪生产发生的各项生产成本，包括（1）为生产“仔猪”的产母猪、检定母猪和种公猪的饲养费用，“未满2个月的仔猪群”（仔猪群）承担的各项生产成本；（2）“2－4个月的幼猪群”的饲养费用，“幼猪群”承担的各项生产成本；（3）“4个月以上的育肥猪群”，包括育肥猪、后备猪和被淘汰的基本猪等的饲养费用，“育肥猪群”承担的各项生产成本。

本科目分别养猪业确定成本核算对象和成本项目，进行费用的归集和分配。

（三）其他相关科目

涉及以上主要科目的相关科目有：（1）产母猪和种公猪、检定母猪需要折旧摊销的，可以单独设置“生产性生物资产累计折旧”科目，比照“固定资产累计折旧”科目进行处理。（2）生产性生物资产发生减值的，可以单独设置“生产性生物资产减值准备”科目，比照“固定资产减值准备”科目进行处理。（3）消耗性生物资产发生减值的，可以单独设置“消耗性生物资产跌价准备”科目，比照“存货跌价准备”科目进行处理。（4）制造费用（共同费用）和辅助生产成本的核算，这些要按企业生产管理情况确定，比照“制造费用”和“辅助生产成本”科目进行处理。上述涉及生物资产相关科目的核算，不再过多叙述。

二、按生产管理流程发生的业务讲解账务处理方法

以养猪为例，按生产流程发生的正常典型业务讲解账务处理，归纳为如下5大类20项业务事例，分别叙述。非典型特殊会计业务事例和副产品等业务事例，本讲解不再叙述。本讲解也不包括房屋和设备等建设工程业务的核算。

（一）养猪的饲养准备阶段的核算

包括发生购买饲料、防疫药品、产母猪和种公猪、检定母猪等业务的核算。

例1：银行和现金支付购入饲料款，包括饲料的购买价款、相关税费、运输费、装卸费、

improve, security prevention capacity obviously enhanced, security hidden and security accident obviously reduced, effective guarantees information health development. XX Education Centre regularly carry out day-to-day network security monitoring information and equipment. By the appropriate technical staff, XX network engine room maintenance staff on site management and maintenance on a regular basis, scheduled viewing of networks, systems, databases and associated equipment operating conditions, and make a record. Computer lab maintenance managers regularly run a variety of devices in the school information system parameters, server systems and various data backup, so that there was a hardware failure in a system crash can resume quickly and efficiently. Computer lab maintenance managers establish a network antivirus system, Avira Virus system on a regular basis, and anti-virus software security assessment, time to upgrade. Computer lab maintenance management for all equipment in the room a regular dust, replace the old label. Regularly host servers, network switches, core routing, firewalls, hardware maintenance, such as equipment failure, should be processed in a timely manner in order to ensure safe and reliable operation of the system. In XX city information and equipment was established within the Centre, educational metropolitan area network center machine room XX. Servers and data stores and applications to set up in XX City metropolitan area network center machine room. WindowsServer2003, windowsServer2008, windowsServer2012, Linux, the operating system, the database for SQL Server2008, Office software, such as Microsoft Office software. Schools (units) of computer, information system security products for domestic products, including the use of 360 and kingsoft Internet security software. XX education metropolitan area network used by the server for HP, firewall and information security product for Huawei and Cisco products. In their daily work, to publicize related knowledge and information security considerations. Enhanced global awareness of network and information security, and strive to achieve network everyone knows security and virus before the guard, to improve network and information security, ensure that the XX education system network and information system security. Tracking reporting system requires all parties to strengthen collaboration, work closely with emergency safety plan developed XX education metropolitan area network, regularly carry out emergency drills, and carried out special funds every year to protect the security of information. Annual 2-3 professional training for network managers in the city, forming technology with a strong professional and technical team, school network managers on common network failures and be capable of solving security issues. Issues that cannot be resolved, timely forms of meetings, such as meetings, analysis, and solutions through a meeting, without rolling up the ability to solve problems, and feedback to superiors in writing departments to resolve. Through self-examination, we are well aware, relative lack of investment in education, facilities and equipment for further updates, education development is still uneven, new education concepts need to be further enhanced to some extent and restricting the development of city education. We will take the opportunity of government supervision, to strive for the province education demonstration counties as a driving force, further increase input in education, efforts to promote thelong wing, and Li Wanfu, and Michael Jenkins, and Chen Jian, and Song and xiaochuanyun, 7 bit comrade participate in province backbone face-to-face or network learning, do each teaching points are has teachers participate in training, October 17, 2013, issued XX city education information and equipment Center on requirements the teaching points school for good satellite ground station installation prepared of notification, requirements school related management personnel familiar XX province teaching points digital education resources full cover project construction management manual, Particularly with regard to installation preparation parts according to the point of XX province full coverage of digital educational resources in the project construction management manual ... Devices are able to receive TV signals and IP data, the schools have school training and school-based application to use good. Actively organize implementation of a division of a class, a teacher in one class activity. XX in XX city first to complete full registration of teachers working in this city, XX, Sun class rate of 54 per cent respectively, the forefront. In XX, a division of a class, a class a total ranked first in Division activities, was awarded the national ministerial one, 2 provincial second prize, third prize at the provincial level 3. Actively organize implementation of the e-learning space the work of everyone. At present, in the open space of public service platform of provincial educational resources teachers number 2444, 83 to the total number of teachers, student number is 6569 of the open space, the city's total students 18.31 to (junior high school students in 30 ﹪above, students not required), registration number to meet the requirements of teachers and students, in XX in first place. Five, information technology application capability as a means to boost teaching of teachers to use information, Education Bureau of XX title and modern educational technology teacher assessment levels linked to the examination; launched a provincial model school of modern education technology selection, advanced unit in education a year (individual) award. To expedite education informatization work, the city established the school running level of supervision and assessment system. Information education in school performance evaluation, education assessment information work more than to cut weight 10. Practice is a regular room supervision, education information steering, steering, steering with the end, principals of education information into performance assessment and school level monitoring and evaluation, to develop a scientific, operational education information steering assessment methods, tracking management of education information and applications. By March 2016, 100 of the teachers, I participated in a national educational technology training for primary and secondary school teachers, the teachers have made to cut 80 primary and middle school teachers ' educational technology proficiency test certificate. At present, all schools have access to broadband networks. Training classification training of teachers, school teachers, academic leaders, information technology, teacher training and network management personnel from the County, within the school back to school training once training is complete. Through this mode of classification training, information technology application capability training of teachers in our city reached 100. XX series of effective information management systems and measures established by, and a number of pragmatic, combined part-time workforce education information, the protection of the digital campus construction and sustainable development. Six Bureau attaches great importance to information technology security, information technology security, entrust XX City Center for educational information and equipment dedicated to the work. Network security leading group was set up, chaired by the Education Bureau Chief, head, for XX education Metro-network and information security emergency response leadership. Deputy group leader for XX educational metropolitan area network and information security emergency response coordination, command. The team assist leader and deputy leader, responsible for network XX network security and information ... Team. Information security work Conference held each semester, and deployment of information security of documents issued on a regular basis. Information security assessment is included in the annual index. Strictly implement the information security budget to ensure information security of investment. By XX, education information and equipment Centre XX network network security and information security. According to the information technology security requirements, issued a document requires schools (units) implement, defined the information security guidelines, specific work practices, procedures, and requirements. Clear industry information security incidents (accidents) to detect, report and disposal processes. According to self-examination, the school (units) basic established has network security management system; the school (units) according to this units actual, established has units personnel management, information system room management, and equipment management, and media management, and network security construction management, and shipped dimension management, and service outsourcing, management system; developed has computer and the network of network security responsibility held system, signed has network security responsibility; website of information management personnel is responsible for confidential management, password management, on computer enjoys independent right, User name and password of the computer for its proprietary, and release of provisions is prohibited, such as leaks, investigated for responsibility. According to who is in charge of who's in charge, who is running and who is responsible for, who uses principles of who is in charge of management schools (units) defined the roles and responsibilities of information security, assurance responsibilities to schools. XX city schools (units) total site 20, 19 of which were not classified security protection assessment, of which 1 (XX education and resource network) for classified security protection levels, without third-level information systems. otal education information systems 1 (XX education cloud platform), contains features with e-Government, resource library, test database, mail services, such as e-books, all intranet services. No for grade protection grading record and evaluation of school (units), requirements the school (units) according to information security grade protection about policy and standard, organization carried out information security grade protection security management system construction, and technology measures construction and grade evaluation, implementation grade protection system of the requirements, makes information system security management level obviouslyfacility up to 160 million Yuan, according to the standard, high quality planning XX educational metropolitan area network realizes Wan Zhaokuan to schools, hundreds of megabytes of broadband to the table, ' wire ' (ie: Web, video, audio) to the target, electronic whiteboards, multimedia classrooms, remote interactive video teaching system of modern educational equipment in the classroom. ... With Intel company on XX Education City domain network of topic case design, relies on Cisco company thought Shu aid chuan project staff free provides has three years technology support, from 2009 began, according to high standards, and high of work thought, and manpower planning, and points step implementation, using school earthquake Hou reconstruction of opportunities, again planning elementary and middle schools campus network and education city domain network, and local broadcasting network company cooperation, using broadcast TV network, will physical fiber laying to each school, to minimum of cost achieved has physical fiber school school pass; Each school construction standards of campus network and network access to all rooms; XX education metropolitan area network center machine room equipment in the Ministry of education standardization management platform, the Central Library of audio-visual education resources, set up a Chinese teacher education cloud platform, implemented links the two platforms. At present, the city's primary and middle school students to computer 3198, vitality than 10:1; 809 equipment classes through the classroom (primary and secondary); 36 of the campus network. The establishment of an advanced, practical Gigabit educational metropolitan area network, the city's schools have access to educational metropolitan area network, schools have computer networks, closed-circuit television network, broadcast networks into the classrooms, realize the triple play. Schools share Internet bandwidth, can meet the needs of teaching of the school office and at any time. According to Ministry of education on full started implementation teaching points digital education resources full cover project of notification (taught technical letter (2012) 74th,) and XX Province Department of education on issued XX province teaching points digital education resources full cover project implementation views of notification (chuan taught letter (2013) 18th,) requirements, I city 6 a teaching points implementation teaching points digital education resources full cover project, combined I city specific situation, developed issued has XX City Bureau on teaching points digital resources full cover project of implementation programme, Established XX, full coverage of digital resources in modern distance education teaching project leading group, XX, chaired the Secretary for education. Established, digital resources in modern distance education teaching, XX full coverage project group, XX, Director of the Center for educational information and equipment chaired Zhu Guiyan, responsible for distance education digital resources covering project work. Projects in XX city school digital resources in modern distance education teaching full-coverage project leading group, digital resources in modern distance education teaching, and XX full coverage project group leadership and organization, in accordance with the unified arrangement of the whole province, responsible for university education digital resources covering project management and implementation. According to provinces arrangements, I Center has arrangements Gong保险费以及其他可归属于饲料采购成本的费用。会计分录如下：

借：原材料－××饲料贷：银行存款贷：库存现金

例2：现金支付药品款，包括药品购买价款和其他可归属于药品采购成本的费用。会计分录如下：

借：原材料－××药品v + 贷：库存现金

例3：银行和部分现金支付购入幼猪款（包括育肥猪），按应计入消耗性生物资产成本的金额，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买幼猪（包括育肥猪）该项资产的其他支出。会计分录如下：

借：消耗性生物资产——幼猪群（育肥猪群）贷：银行存款贷：库存现金

例4：银行和部分现金支付购入产母猪和种公猪、检定母猪款，按应计入生产性生物资产成本的金额，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买产母猪和种公猪、检定母猪该项资产的其他支出。会计分录如下：

借：生产性生物资产——基本猪群贷：银行存款贷：库存现金

（二）幼猪和育肥猪群饲养的核算包括直接使用的人工、直接消耗的饲料和直接消耗的药品等业务的核算。属于养猪共用的水、电、汽（由于只有一个表计量）和有关共同用人工以及其他共同开支，应在“养猪业生产成本——共同费用”科目核算，借记“养猪业生产成本——共同费用”科目，贷记“银行存款”等科目，而后分摊。属于公司管理方面的人工和有关费用，应在“管理费用”科目核算，借记“管理费用”科目，贷记“库存现金”、“银行存款”等科目。

例5：养幼猪和育肥猪群直接使用的人工，按工资表分配数额计算。会计分录如下：借：养猪业生产成本——幼猪群（育肥猪群）贷：应付职工薪酬

例6：养幼猪和育肥猪群直接消耗的饲料，按报表饲料投入数额或者按盘点饲料投入数额计算。会计分录如下：

借：养猪业生产成本——幼猪群（育肥猪群）贷：原材料－××饲料

例7：养幼猪和育肥猪群直接消耗的药品，按报表药品投入数额或者按盘点药品投入数额计算。会计分录如下：

借：养猪业生产成本——幼猪群（育肥猪群）贷：原材料－××药品

（三）猪的转群的核算

指猪群达到预定生产经营目的，进入又一正常生产期，包括“仔猪群”成本的结转、“仔猪群”转为“幼猪群”、“幼猪群”转为“育肥猪群”、“育肥猪群”转为“基本猪群”、淘汰的“基本猪群”转为“育肥猪群”的核算。

例8：“幼猪群”转为育肥猪群，先结转“幼猪群”的全部成本，包括“幼猪群”转前

improve, security prevention capacity obviously enhanced, security hidden and security accident obviously reduced, effective guarantees information health development. XX Education Centre regularly carry out day-to-day network security monitoring information and equipment. By the appropriate technical staff, XX network engine room maintenance staff on site management and maintenance on a regular basis, scheduled viewing of networks, systems, databases and associated equipment operating conditions, and make a record. Computer lab maintenance managers regularly run a variety of devices in the school information system parameters, server systems and various data backup, so that there was a hardware failure in a system crash can resume quickly and efficiently. Computer lab maintenance managers establish a network antivirus system, Avira Virus system on a regular basis, and anti-virus software security assessment, time to upgrade. Computer lab maintenance management for all equipment in the room a regular dust, replace the old label. Regularly host servers, network switches, core routing, firewalls, hardware maintenance, such as equipment failure, should be processed in a timely manner in order to ensure safe and reliable operation of the system. In XX city information and equipment was established within the Centre, educational metropolitan area network center machine room XX. Servers and data stores and applications to set up in XX City metropolitan area network center machine room. WindowsServer2003, windowsServer2008, windowsServer2012, Linux, the operating system, the database for SQL Server2008, Office software, such as Microsoft Office software. Schools (units) of computer, information system security products for domestic products, including the use of 360 and kingsoft Internet security software. XX education metropolitan area network used by the server for HP, firewall and information security product for Huawei and Cisco products. In their daily work, to publicize related knowledge and information security considerations. Enhanced global awareness of network and information security, and strive to achieve network everyone knows security and virus before the guard, to improve network and information security, ensure that the XX education system network and information system security. Tracking reporting system requires all parties to strengthen collaboration, work closely with emergency safety plan developed XX education metropolitan area network, regularly carry out emergency drills, and carried out special funds every year to protect the security of information. Annual 2-3 professional training for network managers in the city, forming technology with a strong professional and technical team, school network managers on common network failures and be capable of solving security issues. Issues that cannot be resolved, timely forms of meetings, such as meetings, analysis, and solutions through a meeting, without rolling up the ability to solve problems, and feedback to superiors in writing departments to resolve. Through self-examination, we are well aware, relative lack of investment in education, facilities and equipment for further updates, education development is still uneven, new education concepts need to be further enhanced to some extent and restricting the development of city education. We will take the opportunity of government supervision, to strive for the province education demonstration counties as a driving force, further increase input in education, efforts to promote thelong wing, and Li Wanfu, and Michael Jenkins, and Chen Jian, and Song and xiaochuanyun, 7 bit comrade participate in province backbone face-to-face or network learning, do each teaching points are has teachers participate in training, October 17, 2013, issued XX city education information and equipment Center on requirements the teaching points school for good satellite ground station installation prepared of notification, requirements school related management personnel familiar XX province teaching points digital education resources full cover project construction management manual, Particularly with regard to installation preparation parts according to the point of XX province full coverage of digital educational resources in the project construction management manual ... Devices are able to receive TV signals and IP data, the schools have school training and school-based application to use good. Actively organize implementation of a division of a class, a teacher in one class activity. XX in XX city first to complete full registration of teachers working in this city, XX, Sun class rate of 54 per cent respectively, the forefront. In XX, a division of a class, a class a total ranked first in Division activities, was awarded the national ministerial one, 2 provincial second prize, third prize at the provincial level 3. Actively organize implementation of the e-learning space the work of everyone. At present, in the open space of public service platform of provincial educational resources teachers number 2444, 83 to the total number of teachers, student number is 6569 of the open space, the city's total students 18.31 to (junior high school students in 30 ﹪above, students not required), registration number to meet the requirements of teachers and students, in XX in first place. Five, information technology application capability as a means to boost teaching of teachers to use information, Education Bureau of XX title and modern educational technology teacher assessment levels linked to the examination; launched a provincial model school of modern education technology selection, advanced unit in education a year (individual) award. To expedite education informatization work, the city established the school running level of supervision and assessment system. Information education in school performance evaluation, education assessment information work more than to cut weight 10. Practice is a regular room supervision, education information steering, steering, steering with the end, principals of education information into performance assessment and school level monitoring and evaluation, to develop a scientific, operational education information steering assessment methods, tracking management of education information and applications. By March 2016, 100 of the teachers, I participated in a national educational technology training for primary and secondary school teachers, the teachers have made to cut 80 primary and middle school teachers ' educational technology proficiency test certificate. At present, all schools have access to broadband networks. Training classification training of teachers, school teachers, academic leaders, information technology, teacher training and network management personnel from the County, within the school back to school training once training is complete. Through this mode of classification training, information technology application capability training of teachers in our city reached 100. XX series of effective information management systems and measures established by, and a number of pragmatic, combined part-time workforce education information, the protection of the digital campus construction and sustainable development. Six Bureau attaches great importance to information technology security, information technology security, entrust XX City Center for educational information and equipment dedicated to the work. Network security leading group was set up, chaired by the Education Bureau Chief, head, for XX education Metro-network and information security emergency response leadership. Deputy group leader for XX educational metropolitan area network and information security emergency response coordination, command. The team assist leader and deputy leader, responsible for network XX network security and information ... Team. Information security work Conference held each semester, and deployment of information security of documents issued on a regular basis. Information security assessment is included in the annual index. Strictly implement the information security budget to ensure information security of investment. By XX, education information and equipment Centre XX network network security and information security. According to the information technology security requirements, issued a document requires schools (units) implement, defined the information security guidelines, specific work practices, procedures, and requirements. Clear industry information security incidents (accidents) to detect, report and disposal processes. According to self-examination, the school (units) basic established has network security management system; the school (units) according to this units actual, established has units personnel management, information system room management, and equipment management, and media management, and network security construction management, and shipped dimension management, and service outsourcing, management system; developed has computer and the network of network security responsibility held system, signed has network security responsibility; website of information management personnel is responsible for confidential management, password management, on computer enjoys independent right, User name and password of the computer for its proprietary, and release of provisions is prohibited, such as leaks, investigated for responsibility. According to who is in charge of who's in charge, who is running and who is responsible for, who uses principles of who is in charge of management schools (units) defined the roles and responsibilities of information security, assurance responsibilities to schools. XX city schools (units) total site 20, 19 of which were not classified security protection assessment, of which 1 (XX education and resource network) for classified security protection levels, without third-level information systems. otal education information systems 1 (XX education cloud platform), contains features with e-Government, resource library, test database, mail services, such as e-books, all intranet services. No for grade protection grading record and evaluation of school (units), requirements the school (units) according to information security grade protection about policy and standard, organization carried out information security grade protection security management system construction, and technology measures construction and grade evaluation, implementation grade protection system of the requirements, makes information system security management level obviouslyfacility up to 160 million Yuan, according to the standard, high quality planning XX educational metropolitan area network realizes Wan Zhaokuan to schools, hundreds of megabytes of broadband to the table, ' wire ' (ie: Web, video, audio) to the target, electronic whiteboards, multimedia classrooms, remote interactive video teaching system of modern educational equipment in the classroom. ... With Intel company on XX Education City domain network of topic case design, relies on Cisco company thought Shu aid chuan project staff free provides has three years technology support, from 2009 began, according to high standards, and high of work thought, and manpower planning, and points step implementation, using school earthquake Hou reconstruction of opportunities, again planning elementary and middle schools campus network and education city domain network, and local broadcasting network company cooperation, using broadcast TV network, will physical fiber laying to each school, to minimum of cost achieved has physical fiber school school pass; Each school construction standards of campus network and network access to all rooms; XX education metropolitan area network center machine room equipment in the Ministry of education standardization management platform, the Central Library of audio-visual education resources, set up a Chinese teacher education cloud platform, implemented links the two platforms. At present, the city's primary and middle school students to computer 3198, vitality than 10:1; 809 equipment classes through the classroom (primary and secondary); 36 of the campus network. The establishment of an advanced, practical Gigabit educational metropolitan area network, the city's schools have access to educational metropolitan area network, schools have computer networks, closed-circuit television network, broadcast networks into the classrooms, realize the triple play. Schools share Internet bandwidth, can meet the needs of teaching of the school office and at any time. According to Ministry of education on full started implementation teaching points digital education resources full cover project of notification (taught technical letter (2012) 74th,) and XX Province Department of education on issued XX province teaching points digital education resources full cover project implementation views of notification (chuan taught letter (2013) 18th,) requirements, I city 6 a teaching points implementation teaching points digital education resources full cover project, combined I city specific situation, developed issued has XX City Bureau on teaching points digital resources full cover project of implementation programme, Established XX, full coverage of digital resources in modern distance education teaching project leading group, XX, chaired the Secretary for education. Established, digital resources in modern distance education teaching, XX full coverage project group, XX, Director of the Center for educational information and equipment chaired Zhu Guiyan, responsible for distance education digital resources covering project work. Projects in XX city school digital resources in modern distance education teaching full-coverage project leading group, digital resources in modern distance education teaching, and XX full coverage project group leadership and organization, in accordance with the unified arrangement of the whole province, responsible for university education digital resources covering project management and implementation. According to provinces arrangements, I Center has arrangements Gong发生的通过“养猪业生产成本——幼猪群”科目核算的饲料费、人工费和应分摊的间接费用等必要支出。会计分录如下：

借：消耗性生物资产——育肥猪群（错了，更正为“幼猪群”）贷：养猪业生产成本——幼猪群

例9：“育肥猪群”转为基本猪群，按“育肥猪群”的账面价值结转，包括如原是购买的全部购买价值和结转的饲养过程的全部成本。会计分录如下：

借：生产性生物资产——基本猪群

贷：消耗性生物资产——育肥猪群

例10：淘汰的产母猪（基本猪群）转为育肥猪，按淘汰的基本猪群的账面价值结转。会计分录如下：

借：消耗性生物资产——育肥猪群

贷：生产性生物资产——基本猪群

例11：“仔猪群”转为“幼猪群”，先结转“仔猪群”的全部成本，包括“仔猪群”转前发生的通过“养猪业生产成本——基本猪群”科目核算的饲料费、人工费和应分摊的间接费用等必要支出。会计分录如下：

借：消耗性生物资产——幼猪群

贷：养猪业生产成本——基本猪群

例12：“幼猪群”转为“育肥猪群”，按“幼猪群”的账面价值结转。会计分录如下：借：消耗性生物资产——育肥猪群贷：消耗性生物资产——幼猪群

（四）产母猪（基本猪群）饲养费用的核算

包括产母猪和种公猪、检定母猪的全部饲养费用，全部由“未满2个月的仔猪”承担，不再构成产母猪（基本猪群）的自身价值。

例13：产母猪的饲养费用，按实际消耗数额结转。会计分录如下：借：养猪业生产成本——基本猪群（未满2个月的仔猪群）贷：应付职工薪酬贷：原材料－××饲料贷：原材料－××药品

贷：养猪业生产成本——共同费用

（五）猪（生物资产）及其产品猪肉出售的核算包括育肥猪屠宰猪肉产品出售的核算，育肥猪群出售、幼猪群、淘汰产母猪（基本猪群）出售的核算。幼猪和育肥猪群出售前在账上作为消耗性生物资产，淘汰产母猪（基本猪群）出售前在账上作为生产性生物资产，这两种因出售交易而可视同“销售”对待。

例14：育肥猪屠宰猪肉产成品入库，结转猪肉成本。会计分录如下：借：库存商品（农产品）——猪肉

贷：养猪业生产成本——育肥猪群

例15：幼猪和育肥猪出售的核算，按银行实际收到的金额结算。会计分录如下：借：银行存款

贷：主营业务收入——幼猪（育肥猪）

例16：同时，按幼猪（育肥猪）账面价值结转成本。会计分录如下：借：主营业务成本——幼猪（育肥猪）

贷：消耗性生物资产——幼猪（育肥猪）

improve, security prevention capacity obviously enhanced, security hidden and security accident obviously reduced, effective guarantees information health development. XX Education Centre regularly carry out day-to-day network security monitoring information and equipment. By the appropriate technical staff, XX network engine room maintenance staff on site management and maintenance on a regular basis, scheduled viewing of networks, systems, databases and associated equipment operating conditions, and make a record. Computer lab maintenance managers regularly run a variety of devices in the school information system parameters, server systems and various data backup, so that there was a hardware failure in a system crash can resume quickly and efficiently. Computer lab maintenance managers establish a network antivirus system, Avira Virus system on a regular basis, and anti-virus software security assessment, time to upgrade. Computer lab maintenance management for all equipment in the room a regular dust, replace the old label. Regularly host servers, network switches, core routing, firewalls, hardware maintenance, such as equipment failure, should be processed in a timely manner in order to ensure safe and reliable operation of the system. In XX city information and equipment was established within the Centre, educational metropolitan area network center machine room XX. Servers and data stores and applications to set up in XX City metropolitan area network center machine room. WindowsServer2003, windowsServer2008, windowsServer2012, Linux, the operating system, the database for SQL Server2008, Office software, such as Microsoft Office software. Schools (units) of computer, information system security products for domestic products, including the use of 360 and kingsoft Internet security software. XX education metropolitan area network used by the server for HP, firewall and information security product for Huawei and Cisco products. In their daily work, to publicize related knowledge and information security considerations. Enhanced global awareness of network and information security, and strive to achieve network everyone knows security and virus before the guard, to improve network and information security, ensure that the XX education system network and information system security. Tracking reporting system requires all parties to strengthen collaboration, work closely with emergency safety plan developed XX education metropolitan area network, regularly carry out emergency drills, and carried out special funds every year to protect the security of information. Annual 2-3 professional training for network managers in the city, forming technology with a strong professional and technical team, school network managers on common network failures and be capable of solving security issues. Issues that cannot be resolved, timely forms of meetings, such as meetings, analysis, and solutions through a meeting, without rolling up the ability to solve problems, and feedback to superiors in writing departments to resolve. Through self-examination, we are well aware, relative lack of investment in education, facilities and equipment for further updates, education development is still uneven, new education concepts need to be further enhanced to some extent and restricting the development of city education. We will take the opportunity of government supervision, to strive for the province education demonstration counties as a driving force, further increase input in education, efforts to promote thelong wing, and Li Wanfu, and Michael Jenkins, and Chen Jian, and Song and xiaochuanyun, 7 bit comrade participate in province backbone face-to-face or network learning, do each teaching points are has teachers participate in training, October 17, 2013, issued XX city education information and equipment Center on requirements the teaching points school for good satellite ground station installation prepared of notification, requirements school related management personnel familiar XX province teaching points digital education resources full cover project construction management manual, Particularly with regard to installation preparation parts according to the point of XX province full coverage of digital educational resources in the project construction management manual ... Devices are able to receive TV signals and IP data, the schools have school training and school-based application to use good. Actively organize implementation of a division of a class, a teacher in one class activity. XX in XX city first to complete full registration of teachers working in this city, XX, Sun class rate of 54 per cent respectively, the forefront. In XX, a division of a class, a class a total ranked first in Division activities, was awarded the national ministerial one, 2 provincial second prize, third prize at the provincial level 3. Actively organize implementation of the e-learning space the work of everyone. At present, in the open space of public service platform of provincial educational resources teachers number 2444, 83 to the total number of teachers, student number is 6569 of the open space, the city's total students 18.31 to (junior high school students in 30 ﹪above, students not required), registration number to meet the requirements of teachers and students, in XX in first place. Five, information technology application capability as a means to boost teaching of teachers to use information, Education Bureau of XX title and modern educational technology teacher assessment levels linked to the examination; launched a provincial model school of modern education technology selection, advanced unit in education a year (individual) award. To expedite education informatization work, the city established the school running level of supervision and assessment system. Information education in school performance evaluation, education assessment information work more than to cut weight 10. Practice is a regular room supervision, education information steering, steering, steering with the end, principals of education information into performance assessment and school level monitoring and evaluation, to develop a scientific, operational education information steering assessment methods, tracking management of education information and applications. By March 2016, 100 of the teachers, I participated in a national educational technology training for primary and secondary school teachers, the teachers have made to cut 80 primary and middle school teachers ' educational technology proficiency test certificate. At present, all schools have access to broadband networks. Training classification training of teachers, school teachers, academic leaders, information technology, teacher training and network management personnel from the County, within the school back to school training once training is complete. Through this mode of classification training, information technology application capability training of teachers in our city reached 100. XX series of effective information management systems and measures established by, and a number of pragmatic, combined part-time workforce education information, the protection of the digital campus construction and sustainable development. Six Bureau attaches great importance to information technology security, information technology security, entrust XX City Center for educational information and equipment dedicated to the work. Network security leading group was set up, chaired by the Education Bureau Chief, head, for XX education Metro-network and information security emergency response leadership. Deputy group leader for XX educational metropolitan area network and information security emergency response coordination, command. The team assist leader and deputy leader, responsible for network XX network security and information ... Team. Information security work Conference held each semester, and deployment of information security of documents issued on a regular basis. Information security assessment is included in the annual index. Strictly implement the information security budget to ensure information security of investment. By XX, education information and equipment Centre XX network network security and information security. According to the information technology security requirements, issued a document requires schools (units) implement, defined the information security guidelines, specific work practices, procedures, and requirements. Clear industry information security incidents (accidents) to detect, report and disposal processes. According to self-examination, the school (units) basic established has network security management system; the school (units) according to this units actual, established has units personnel management, information system room management, and equipment management, and media management, and network security construction management, and shipped dimension management, and service outsourcing, management system; developed has computer and the network of network security responsibility held system, signed has network security responsibility; website of information management personnel is responsible for confidential management, password management, on computer enjoys independent right, User name and password of the computer for its proprietary, and release of provisions is prohibited, such as leaks, investigated for responsibility. According to who is in charge of who's in charge, who is running and who is responsible for, who uses principles of who is in charge of management schools (units) defined the roles and responsibilities of information security, assurance responsibilities to schools. XX city schools (units) total site 20, 19 of which were not classified security protection assessment, of which 1 (XX education and resource network) for classified security protection levels, without third-level information systems. otal education information systems 1 (XX education cloud platform), contains features with e-Government, resource library, test database, mail services, such as e-books, all intranet services. No for grade protection grading record and evaluation of school (units), requirements the school (units) according to information security grade protection about policy and standard, organization carried out information security grade protection security management system construction, and technology measures construction and grade evaluation, implementation grade protection system of the requirements, makes information system security management level obviouslyfacility up to 160 million Yuan, according to the standard, high quality planning XX educational metropolitan area network realizes Wan Zhaokuan to schools, hundreds of megabytes of broadband to the table, ' wire ' (ie: Web, video, audio) to the target, electronic whiteboards, multimedia classrooms, remote interactive video teaching system of modern educational equipment in the classroom. ... With Intel company on XX Education City domain network of topic case design, relies on Cisco company thought Shu aid chuan project staff free provides has three years technology support, from 2009 began, according to high standards, and high of work thought, and manpower planning, and points step implementation, using school earthquake Hou reconstruction of opportunities, again planning elementary and middle schools campus network and education city domain network, and local broadcasting network company cooperation, using broadcast TV network, will physical fiber laying to each school, to minimum of cost achieved has physical fiber school school pass; Each school construction standards of campus network and network access to all rooms; XX education metropolitan area network center machine room equipment in the Ministry of education standardization management platform, the Central Library of audio-visual education resources, set up a Chinese teacher education cloud platform, implemented links the two platforms. At present, the city's primary and middle school students to computer 3198, vitality than 10:1; 809 equipment classes through the classroom (primary and secondary); 36 of the campus network. The establishment of an advanced, practical Gigabit educational metropolitan area network, the city's schools have access to educational metropolitan area network, schools have computer networks, closed-circuit television network, broadcast networks into the classrooms, realize the triple play. Schools share Internet bandwidth, can meet the needs of teaching of the school office and at any time. According to Ministry of education on full started implementation teaching points digital education resources full cover project of notification (taught technical letter (2012) 74th,) and XX Province Department of education on issued XX province teaching points digital education resources full cover project implementation views of notification (chuan taught letter (2013) 18th,) requirements, I city 6 a teaching points implementation teaching points digital education resources full cover project, combined I city specific situation, developed issued has XX City Bureau on teaching points digital resources full cover project of implementation programme, Established XX, full coverage of digital resources in modern distance education teaching project leading group, XX, chaired the Secretary for education. Established, digital resources in modern distance education teaching, XX full coverage project group, XX, Director of the Center for educational information and equipment chaired Zhu Guiyan, responsible for distance education digital resources covering project work. Projects in XX city school digital resources in modern distance education teaching full-coverage project leading group, digital resources in modern distance education teaching, and XX full coverage project group leadership and organization, in accordance with the unified arrangement of the whole province, responsible for university education digital resources covering project management and implementation. According to provinces arrangements, I Center has arrangements Gong例17：猪肉出售的核算，按银行和部分现金实际收到的金额结算。会计分录如下：借：银行存款借：库存现金

贷：主营业务收入——猪肉

例18：同时，按猪肉账面价值结转成本。会计分录如下：借：主营业务成本——猪肉

贷：库存商品（农产品）——猪肉

例19：淘汰产母猪（基本猪群）正常出售的核算，按银行实际收到的金额结算。会计分录如下：

借：银行存款

贷：主营业务收入——产母猪（基本猪群）

例20：同时，按产母猪（基本猪群）账面价值结转成本。会计分录如下：借：主营业务成本——产母猪（基本猪群）贷：生产性生物资产——基本猪群

三、按设置的会计科目讲解账务处理方法

根据新《企业会计准则企业会计准则—应用指南》的附录《会计科目和主要账务处理》涉及生物资产会计科目的账务处理，主要讲解“生产性生物资产”、“消耗性生物资产”、“养猪业生产成本” 三个科目账务处理的方法。其中，对附录《会计科目和主要账务处理》有的不符合实际情况的规定，应予以纠正，讲解中特别加以说明。现在，仍以养猪为例进行讲解。

（一）“生产性生物资产”科目的账务处理

养猪业生产性生物资产的核算，主要是对“基本猪群”，包括产母猪和种公猪、检定母猪的原价进行核算。其主要业务核算的账务处理方法如下：

例（1）：企业外购产母猪，按应计入生产性生物资产成本的金额，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。和上面（例4）会计分录相同类型，会计分录如下：

借：生产性生物资产——基本猪群贷：银行存款贷：库存现金

例（2）：育肥猪群中的后备猪转为产母猪，应按其账面价值计算。和上面（例9）会计分录相同类型，会计分录如下：

借：生产性生物资产——基本猪群

贷：消耗性生物资产——育肥猪群已计提跌价准备的，还应同时结转跌价准备。

例（3）：产母猪淘汰转为育肥猪，按转群时的账面价值计算。和上面（例10）会计分录相同类型，会计分录如下：

借：消耗性生物资产——育肥猪

贷：生产性生物资产——基本猪群

已计提的累计折旧，借记“生产性生物资产累计折旧”科目；按已计提减值准备的，还应同时结转减值准备。

例（4）：待产的检定母猪，达到预定生产经营目的后发生的管护、饲养费用等后续支出，全部由“不满2个月的仔猪”承担，按实际消耗数额结转，在“养猪业生产成本——基