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Kiwi, grapes. There are currently many such orchards in Fairy Mountain Town! ~
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Agricultural products. 1. This account accounts for the actual cost of agricultural products harvested by enterprises engaged in agricultural activities and agricultural products handed over by family farms, including planting products, animal husbandry products, aquatic products and forest products.
2. Enterprises should determine the actual cost of agricultural products according to the actual situation of various types of agricultural products, and the methods that can be adopted include individual pricing method, first-in-first-out method, weighted average method, moving average method and last-in-first-out method.
Once the method of determining the cost of agricultural products is determined, it shall not be changed at will. If there is a need for change, it should be explained in the notes to the accounting statements.
3. All kinds of agricultural products of the enterprise shall be regularly checked and inventoried, at least once a year. If the results of the inventory do not match the book records, the reasons shall be ascertained before the end of the period, and the results shall be processed before the closing of the period after approval by the general meeting of shareholders or the board of directors, or the meeting of managers (field managers) or similar institutions, in accordance with the management authority of the enterprise.
If the agricultural products with profits or losses have not been approved before the end of the period, they shall be handled in accordance with the above provisions when providing financial accounting reports to the outside world, and shall be explained in the notes to the accounting statements; If the amount subsequently approved for processing is inconsistent with the amount that has been processed, the number of the beginning of the year for the relevant item in the accounting statement shall be adjusted by the difference.
Fourth, the main accounting treatment of agricultural products is as follows:
1) When the harvested agricultural products are inspected and stored in the warehouse, this account shall be debited and the agricultural production cost account shall be credited according to its actual cost.
2) When the agricultural products handed over by the family farm are inspected and received into the treasury, this account shall be debited and the family farm receivable shall be credited according to the settlement **.
3) When carrying forward the cost of agricultural products, the actual cost shall be calculated and determined according to the selected pricing method of agricultural products, and the main business cost account shall be debited and this account shall be credited.
4) The inventory of agricultural products found in the inventory shall be debited to this account and credited to the account of property loss and excess to be disposed of. The approved surplus of agricultural products shall be offset by the current management expenses, and the property loss and excess account to be disposed of shall be debited and the management expense account shall be credited.
The inventory loss and damage of agricultural products found in the inventory shall be debited to the property loss and excess account to be disposed of and credited to this account. The approved loss and damage of agricultural products shall be included in the current management expenses after deducting the compensation and residual value of the negligent party or the insurance company, etc., and the management expense account shall be debited and the property loss and excess account to be disposed of shall be credited; If it is an extraordinary loss such as a natural disaster, it shall be included in the non-operating expenses of the current period, and the non-operating expenses - extraordinary losses account shall be debited, and the property loss and excess account to be disposed of shall be credited.
5. Enterprises should set up detailed accounts according to the categories, varieties and storage locations of agricultural products, and carry out detailed and classified accounting.
6. The debit balance at the end of the period reflects the actual cost of agricultural products in the enterprise's inventory.
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Depending on your geographical location and climate, the most profitable should be tea, lychee, pepper and so on.
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Orchids are good, high mountains mean high altitude, the air is ***, the environment is naturally not bad, it is a pity not to plant orchids.
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In the south, yew trees, fruit trees can be planted.
In the north, you can grow pine, chestnut, etc.
It depends.
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It depends on where you are, if the soil layer is good, you can plant fruit trees, tea trees, oil trees, and eucalyptus trees in the south.
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This needs to depend on your situation, for example, in the case of convenient transportation, you can grow vegetables, and now the price of vegetables is generally more expensive, especially some out-of-season dishes. Including some fungi. If the transportation is not very good, you can grow food crops: corn, peanuts, wheat, etc.
If you want to make a lot of money, you can only grow species that are not easy to grow, such as fungi, enoki mushrooms (cheap, generally a few yuan a catty), Cordyceps (more expensive, generally hundreds of yuan a catty), and so on. It takes some technology.
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Hehe, non-experts also talk about it: 1. The transportation in alpine areas is generally inconvenient, so it is advisable to choose dried fruits, woody medicinal materials, wild vegetables, miscellaneous grains, etc. 2. The use of wood waste resources in mountainous areas for the production of edible fungi also has great benefits.
3. Artificial breeding of wild animals can also be carried out if conditions permit. The problem is that it is more hard and tiring, and the cycle is relatively long, so it is necessary to have a certain amount of patience.
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Loquat, chestnut, walnut, hawthorn, persimmon, peach, bayberry, cherry, kiwi and other fruits are more suitable for alpine planting.
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Agriculture is the foundation of Myanmar's national economy, and the main crops are rice, wheat, maize, cotton, sugarcane and jute. Myanmar is rich in forest resources, with 34.12 million hectares of forest land in the country, with a coverage rate of about 50, making it the country with the largest teak production in the world. Teak is tough and corrosion-resistant, and it was the best shipbuilding material in the world before human steel was used to build ships.
Myanmar regards teak as the national tree and is known as the "King of Trees" and "Treasure of Myanmar". Myanmar is rich in jade and gemstones and has a good reputation in the world.
Myanmar has superior natural conditions and abundant resources. But the development of industry and agriculture has been slow for many years. In December 1987, it was listed as one of the least developed countries in the world by the United Nations.
On March 31, 1989, the State Enterprise Law was promulgated, announcing the implementation of a market economy and gradually opening up to the outside world, allowing foreign investment, farmers can freely operate agricultural products, and private individuals can operate import and export. The private sector is currently dominant, accounting for about 75 percent of GDP. From 1992 to 95, Myanmar's economy developed rapidly, with an average annual growth rate of %.
In 1995, Myanmar formulated a five-year economic development plan for the years 1996, 1997 to 2000 and 2001, in an effort to promote the development of other industries by giving priority to the development of agriculture. During the five-year development plan, Myanmar's average annual economic growth rate reached . In 2001, a four-year economic development plan for 2001, 2002-2004 and 2005 was formulated, and the target of an average annual economic growth rate of 10 per cent was set.
At the same time, we will continue to strengthen infrastructure construction, reduce inflation, and put the economy on the track of healthy and sustained development. Due to the long-term sanctions imposed by the United States and other Western countries, as well as the closed and fragile structure of its own economy, Myanmar's economy is still not out of the predicament.
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Alpine grapes.
The annual branches are reddish-brown, with dense short spines, but not prickly, the average grain weight of the fruit is grams, the maximum is 11 grams, the average spike weight is 450 grams, the maximum panicle weight is 1500 grams, the fruit is blue-black, the fruit powder is thick, the appearance is extremely beautiful, easy to color, and the ripeness is consistent. In September 2004, it passed the provincial examination and approval and was promoted nationwide as a new grape variety with high resistance in the south of the country.
2. Characteristics of the variety.
1.High disease resistance. It is highly resistant to diseases such as black pox, white rot, anthracnose, powdery mildew and other diseases that grapes often suffer from, and the dosage is only 1 10 of that of Jufeng grapesOnly the leaves are slightly susceptible to downy mildew, which can be prevented and controlled with conventional drugs alone.
Throughout the fruit-bearing period, the fruit is not bagged and does not infect the disease, even if it is planted by beginners without technology, it can still produce high and stable yields, and it is the only new grape variety that can achieve a high yield without spraying all year round.
2.High stress resistance. During the flowering period, even if it encounters half a month of continuous low temperature and rainy weather, it can still complete the normal pollination and fertilization process, and the fruit setting rate is almost not affected, while the Jufeng grapes will drop a large number of flowers and fruits, and the yield will be seriously reduced, and it will show extremely high resistance to stress in high temperature, humidity, drought and low light weather, and has the incomparable quality advantages of European, American and Eurasian hybrid grapes.
The breeding and promotion of alpine grapes has ended the situation of long-term cultivation of European, American, Eurasian grape varieties in China's grape industry, and will have a significant impact on promoting the development of late-maturing grape varieties in southern China.
3.High quality. Beautiful appearance, blue-black, thick fruit powder, consistent ripening, consistent coloring, compact and neat fruit grains, no cracked fruit, no dropping, slightly thicker peel, especially suitable for long-distance transportation, conducive to the establishment of a large-scale production base for industrial development.
The sugar content is as high as about 20%, and the honey has a strong fragrance. Alpine grapes not only have good fresh food quality, but also first-class wine quality, which will end the situation that the wineries in southern China cannot make high-end wine because of the poor quality of raw materials, and will be used as the preferred raw material for making high-end wine, and improve the quality of China's wine.
4.High yield. Alpine grapes grow particularly vigorously, suitable for trellis and courtyard corridor cultivation, and suitable for sparse planting, with very few seedlings, 667 square meters with seedlings 20 30 plants (general grapes need 200 plants), the second year 667 square meters of output up to 1000 kg, the third year of 667 square meters of output up to 2500 kg, the fourth year of 667 square meters of output up to 4000 kg, up to 6500 kg (general grape varieties 2000 kg, as long as the fertilizer and water are sufficient, the future can be high and stable yield every year, basically no big or small years.
5.High efficiency. The variety matures late, generally in late August can be picked and marketed, fully matured in mid-September, can be delayed on the tree to mid-October harvest, sugar accumulation gradually increases, the flavor is better, coincides with the Mid-Autumn Festival, the National Day two major festivals **, the price is extremely high, 667 square meters of economic benefits of more than 10,000 yuan.
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