In the forth chapter, I set a systematic accounting procedure , which is based on the research above. In the fifth chapter, I analyze a real case and compare it with my research result.

• 第五部分为案例分析,为了证明本文提出的消耗性林木资产会计核算办法的可行性和有用性,本文选取了曾多次被有关部门作为林木资产会计核算试点单位的A企业为案例,将本文拟定的消耗性林木资产会计核算办法与A企业正在施行的核算办法作了一番比较分析;