会计计量属性是指会计要素的数量特征或外在表现形式，反映了会计要素金额的确定基础，主要包括历史成本、重置成本、可变现净值、现值和公允价值等。
欠缺对于会计计量属性的全面、综合的研究。
Accounting measurement attributes are short of a comprehensive, integrated research.
本文认为，不同会计计量属性下产权的界定范围和数额是不一致的。
This article holds that the scope and amount of property rights with different accounting measurements is inconsistent.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
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