农业生产作为人类利用生物在自然环境或人工调控环境条件下进行物质再生产的一个复杂过程，在相当大的程度上受到气候、土壤、自然资源禀赋等条件的影响。

Agriculture, as a complex process of biological reproduction under natural or manpower control condition, is affected by such factors as climate, soil and natural resources to a great extent.

youdao

农业的基本特点是动植物的自然再生产与经济再生产相互交织，正是这一特点导致了对农业活动会计确认、计量和披露的复杂性。

The basic characteristic of agriculture is the interrelation of natural reproduction and economic reproduction. That leads to the complexity of accounting recognition, measurement and disclosure.

youdao