生物资产

（三）该生物资产的成本能够可靠地计量。

The cost of this biological asset can be measured reliably .

浅析农业生物资产的确认与计量

On Analysis of the Confirm and Measure of Agriculture Biological Asset

农业企业生物资产账面价值的确定

Sureness of the Book Value of Biological Assets in Agribusiness

农用土地和生物资产的确认与计量研究

Study on Recognition and Measurement of Farmland and Biological Assets

第三部分：对生物资产会计计量规范的应用进行研究。

Part three : Study the applications of biological assets measurement regulations .

因出售而减少的生物资产；

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

生物资产及农产品成本核算问题研究

Study on Cost Calculation of Biological Assets and Agricultural Products

生物资产的确认、计量、信息披露研究

Study on Recognition 、 Accounting Measurement and Information Disclosure of Biological Assets

生物资产有活跃的交易市场；

There is an active biological asset trading market ;

同时对生物资产会计计量模式进行分析。

It also studies the biological asset measurement modes .

第二条生物资产，是指有生命的动物和植物。

Article2Biological assets refer to living animals and plants .

得出不同评估方法在生物资产价值评估中的适用范围。

Obtain the applicable scope of different appraisal methods in the biological asset valuation .

本部分介绍了生物资产的相关概念、特征及处理原则。

This section introduces the concepts related to biological assets , characteristics and principles .

建立农户生物资产融资机制的思考

On Peasant Household Biological Assets Financing Mechanism

之后，本文分析了是哪些因素影响了各国及各个组织对生物资产计量属性的选择。

Second , analyzes the factors that have influences on the measurement of biological assets .

本章首先阐述了国外和我国关于生物资产准则及其对生物资产属性选择的发展历史。

This chapter introduced the development history of the biological assets standard in China and international .

农业活动和生物资产的特殊性使农业会计独具特色。

The unique trait of agriculture activity and biological assets make agriculture accounting different from others .

生物资产的价值随着生物的生命运动轨迹不断变化。

The values of biological asset change all the time as the changes of biological life trajectories .

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。

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

在我国，长期以来对生物资产的计量一直采用的是历史成本计量属性。

In China , the biological assets have been measured at their historical cost for a long time .

但不可否认，生物资产在我国仍占据着并将长期占据着非常重要的地位。

But we could see that biological assets will still have a very important position in our country .

我国是农业大国，生物资产是从事农业生产活动的企业主要的生产资料之一。

China is a large agricultural country , biological assets are one of the main factors of agricultural production .

天然起源生物资产的类别、取得方式和实物数量。

The categories , obtainment methods and quantities of physical goods of the biological assets sourced from the nature ;

因盘亏或死亡、毁损而减少的生物资产；

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

在可持续发展理念下，生物资产价值的计量属性，不应局限于传统的单一历史成本计量，而应包括面向市场、未来风险和不确定性的公允价值在内的多种计量模式。

With the idea of sustainable development , biological assets account attribute should not be limited to historical cost .

我们应采取有效措施推进生物资产准则的实施，逐步完善生物资产核算工作。

We should take feasible measures to promote the carryout of the biological assets standard and improve its accounting .

对此，生物资产会计问题的研究，对农业企业的可持续发展和完善我国生物资产准则都具有重大意义。

It has a great significance for the sustainable development of agricultural enterprises and the improvement of our biological assets standard .

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。

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

对规范我国企业对生物资产的核算，提高其会计信息质量起到重要作用。

It could plan an important role on regulating the accounting of biological assets and improving the quality of the accounting information .

由于生物资产自身的特殊性，要选择符合其特点的会计计量模式。

As a result of the unique trait of biological assets , we should choose a confirming method which satisfies their characteristic .