消耗性生物资产（consumptive biological assets)，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。
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.
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