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生物资产

网络Biological assets; Biological Asset; Agriculture

生物资产

生物资产

生物资产

Biological assets

会计科目及术语中英对照_中华会计网校 ... Fixed assets 固定资产 Biological assets 生物资产 Intangible assets 无形资产 ...

Biological Asset

生物资产（Biological Asset），《国际会计准则第41号——农业》（IAS41）给予的定义是“活的动物和植物”，它是从事农业生 …

Agriculture

新准则下中英对照表 ... 固定资产 Property,Plant and Equipment 生物资产 Agriculture 无形资产 Intangible Assets ...

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1

An enterprise shall calculate depreciations as of the next month after the month when a productive biological asset is put into use .

企业应当自生产性生物资产投入使用月份的次月起计算折旧；

2

Within worldwide , the only accounting norm available to tree asset of the forest asset is the biological asset norm presently .

目前世界范围内仅对森林资源资产中林木资产的会计核算有适用的会计准则，即生物资产准则。

3

The cost of this biological asset can be measured reliably .

该生物资产的成本能够可靠地计量。？。

4

Once the provision for impairment of a productive biological asset is made, it shall not be reversed .

生产性生物资产减值准备一经计提，不得转回。

5

In this paper, the biological assets assessment is based on assessment of the general assets on the basis of the theory .

本文对于生物资产评估是建立在资产评估一般性的理论基础之上的。

6

Recognition of biological assets that should be targeted at specific biological assets to select a different standard to confirm .

认为生物资产的确认应针对具体的生物资产选择不同的确认标准。

7

Article 13The cost of a biological asset sourced from the nature shall be ascertained in accordance with its nominal amount .

第十三条天然起源的生物资产的成本，应当按照名义金额确定。

8

The fifth part is the implementation and perfect countermeasures of Accounting Standards of biological assets .

我国生物资产会计准则的执行情况与完善对策分析。

9

For this reason , the study of agricultural accounting issues has some theoretical and practical significance .

因此，研究生物资产会计问题，具有十分重要的理论和现实意义。

10

Article 6The initial measurement shall be made to the biological asset at its cost .

第六条生物资产应当按照成本进行初始计量。

11

12

The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy .

消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。？。

13

Part III: Study confirmed biological assets .

第三部分：生物资产的确认研究。

14

Part II: the biological basis of accounting theory assets .

第二部分：生物资产核算的基础理论。

15

The information about the risks related to the biological assets and the relevant management measures .

与生物资产相关的风险情况与管理措施。

17

The decrease of the biological assets as a result of inventory loss, death, damage or destroy;

因盘亏或死亡、毁损而减少的生物资产；

18

productive living assets accumulated depreciation exclusively for agriculture

生产性生物资产累计折旧农业专用

20

The increase of the biological assets as a result of purchase ;

因购买而增加的生物资产；

21

The categories of biological assets, quantities of physical output and book value of various biological assets;

生物资产的类别以及各类生物资产的实物数量和账面价值。

22

The decrease of the biological assets as a result of sale ;

因出售而减少的生物资产；

23

The Research of Several Problems on Agricultural Biological Asset accounting

农业生物资产会计若干问题的研究

24

productive living assets exclusively for agriculture

生产性生物资产农业专用

25

Exploration on the Accounting Measurement of Biological Assets

生物资产会计处理的思考

27

Sureness of the Book Value of Biological Assets in Agribusiness

农业企业生物资产账面价值的确定

28

On Analysis of the Confirm and Measure of Agriculture Biological Asset

浅析农业生物资产的确认与计量

29

Measurement Attributes to Biological Assets

生物资产计量属性研究

30

non-profit living assets exclusively for agriculture

公益性生物资产农业专用

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