第四部分：生物资产的计量研究。
第三部分：生物资产的确认研究。
第二部分：生物资产核算的基础理论。
生物资产有活跃的交易市场；
与生物资产相关的风险情况与管理措施。
The information about the risks related to the biological assets and the relevant management measures.
第二条生物资产，是指有生命的动物和植物。
Article 2 Biological assets refer to living animals and plants.
第二条生物资产，是指有生命的动物和植物。
Article 2biological assets refer to living animals and plants.
第六条生物资产应当按照成本进行初始计量。
Article 6 the initial measurement shall be made to the biological asset at its cost.
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;
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。
Recognition of biological assets that should be targeted at specific biological assets to select a different standard to confirm.
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。
In this paper, the biological assets assessment is based on assessment of the general assets on the basis of the theory.
总之，我们认为，多种计量属性并存是我国生物资产计量的现实选择。
In a word, we think that the current measurement option of biological assets is a mixture of all measurement attributes.
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.
因此，研究生物资产的会计核算问题，具有十分重要的理论和现实意义。
Therefore, the research on biology propertys accounting has a very important theoretical and practical significance.
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.
第二十五条生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。
Article 25 the cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed.
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.
农业企业的生物资产会计核算问题已经成为会计学界乃至经济学界的重点关注问题。
Therefore, accounting recognition, measurement and disclosure of assets in agricultural enterprises has become a key focus accounting academy and economic field.
生物资产是人们从事农业活动的主要生产要素之一，生物资产是农业企业资产的重要组成部分。
Biological assets are one of the main factors of production that people are engaged in the agricultural activity, biological assets are important components of agribusiness 'assets.
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.
其次在结合劳动价值论、效用价值论和稀缺性价值论的基础上分析了不同种生物资产的价值构成。
Secondly, on the basis of the labor theory of value, effectiveness value and the scarcity value, it analyses of the different species of the value of the assets.
现代许多企业的经营业务有多元化的趋势，适合传统计划经济时代的生物资产核算面临着严重的挑战。
Now, a lot of management business of agribusiness has pluralistic trend, and the accounting that suit biological assets of traditional planned economy are facing serious challenge.
生物资产所具有的生物转化能力使其价值处于不断变化之中，这也导致了生物资产会计计量的特殊性。
The biological transformation capacity that the biological asset had put its value in endless change, which also led to the particularity of accounting measurement of biological asset.
在对生物资产会计的背景、影响因素进行了分析之后，提出我国生物资产确认、计量和披露的现实选择。
The fourth part is the realistic choice of biological assets accounting. After the analysis of the background factors and factors affecting of biological assets accounting.
由国际上关于生物资产确认的相关理论和我国现行相关的准则和制度中对于生物资产确认的规定两个部分组成。
By the international recognition of biological assets related to the theory and China's current guidelines and related systems for the biological assets recognized in the two parts.
我们认为辉山资产负债表的资产方面由于欺诈性利润和现金，高估的生物资产和某些高度可疑的资产账户而被大量夸大。
The asset side of Huishans balance sheet, in our opinion, is massively overstated due to fraudulent profits and cash, overvalued biological assets, and certain highly suspicious asset accounts.
我们认为辉山资产负债表的资产方面由于欺诈性利润和现金，高估的生物资产和某些高度可疑的资产账户而被大量夸大。
The asset side of Huishans balance sheet, in our opinion, is massively overstated due to fraudulent profits and cash, overvalued biological assets, and certain highly suspicious asset accounts.
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