第三条生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。
Article 3 biological assets are classified into consumptive biological assets, productive biological assets, and public welfare biological assets.
第三条生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。
Article 3 biological assets have a classification of consumptive biological assets, productive biological assets, and public welfare biological assets.
第二十三条对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。
Article 23 the cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value.
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。?。
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。?。
The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy.
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