| 关于营林更新造林财务成本核算的研究 |
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| 引用本文： | 孙彦伟.关于营林更新造林财务成本核算的研究[J].林业科技情报,2012(2):112-113. |
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| 作者姓名： | 孙彦伟 |
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| 作者单位： | 黑龙江省苇河林业局 |
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| 摘 要： | 更新造林,是以人工栽苗或人工直播、插条等方法作为恢复森林的手段,经过人工培育措施而形成森林,亦即人工更新。本文对更新造林的分类、核算对象和核算期等内容进行阐述,进而探讨了更新造林成本核算问题。
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| 关 键 词： | 更新造林 成本项目 核算 |
Study On Finance Cost Accounting Of Reforestation And Forest Management |
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| Sun Yanwei.Study On Finance Cost Accounting Of Reforestation And Forest Management[J].Forestry Science and Technology Information,2012(2):112-113. |
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| Authors: | Sun Yanwei |
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| Institution: | Sun Yanwei (Weihe Forestry Bureau Of Heilongjiang Province) |
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| Abstract: | Reforestation is to use artificial cultivation measures of seedling - planting, direct seedling and cottage to recovery forest. This paper states the classification, accounting object and period of reforestation and discuses its cost accounting problems. |
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| Keywords: | reforestation cost project accounting |
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