生猪资产特殊性表现在生猪资产既有属于消耗性生物资产的部分，也有属于生产性生物资产的部分，而且两者在一定条件下可以相互转换。
Special performance of live pigs assets both are expendable assets of some assets , but also a productive part of the assets , and both under certain conditions , can convert each other .
消耗性生物资产