第四部分：生物资产的计量研究。

Part IV: Measurement study of biological assets.

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资产的计量是会计理论研究的基础问题。

The asset measurement is a fundamental issue in accounting theory research.

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资产是由企业拥有或控制并能用货币计量的经济资源。

Assets are the economic resources that are owned or controlled by a business and can be expressed in monetaryunits.

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