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.
林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。
How to select proper valuation method for forest assets is a very important question.
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