浅议林木组培工厂化育苗的会计核算.docVIP

浅议林木组培工厂化育苗的会计核算 Accounting of forest plant tissue 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 tissue 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 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。 Tissue 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 arrangement refers to under sterile conditions, cultivating trees an isolated organ, arrang