1) forest assets
林木资产
1.
State-run woodland assets and forest assets are the main assets of a forest farm at present,the former is allowed to be pledged against energy financing level.
国有林场林木资产和林地资产是场顶梁柱资金,目前,前者允以抵贷,后者不能连同抵贷,无形中诋毁林场的抵贷能量和融资水平。
2.
The paper expounds character of forest assets, analyses problem to account forest assets, and put forward preliminary opinions.
本文阐述了林木资产的特性,分析了林木资产会计核算的难点,并提出了初浅的看法。
3.
The value keeping and value adding of state owned forest assets is that of state owned net forest assets (to be called state owned interests).
国有林木资产保值增值是指国有林木净资产（或称为国有林木权益）的保值增值，其考核指标不仅应包括以财务核算资料为基础计算的价值核算指标，而且还应包括以林木资源调查与统计资料为基础计算的实物核算指标。
2) Forest asset
林木资产
1.
Discusses the new accounting system making for forest enterprist must unify forest culture and exploitation accounting,must reflecting the forest cost copital, forest asset and government preferential policy on basis of long-term characteristics in production and management of forest enterprise.
建立新的林业企业会计制度应当实现森林资源培育与采伐利用核算的统一，应当根据林业企业生产经营周期长的特点对营林生产费用、对林木资产，以及国家对林业生产的优惠政策等方面实行全面的反映。
2.
Forest resource asset is a general concept including forest,land and landscape and forest asset is the main body.
森林资源资产化管理已成为我国林业理论和实务工作者们普遍关注的问题,森林资源资产化管理的关键就是要将森林资源作为一种有价值的资产加以经营和管理,而森林资源资产的核算是资产化管理的基础;同时,鉴于森林资源资产是一个综合的概念,包括了林木、林地、森林景观等,其中林木资产是主体,因此,如何做好林木资产的会计核算工作就成为森林资源资产化管理的关键。
3) productive forest assets
生产性林木资产
1.
The paper emphasizes accounting confirmation,accounting measurement and information disclosure of productive forest assets on the basis of briefly introducing the connotations and features of productive forest assets.
因此,有必要在对生产性林木资产的内涵及特点进行界定的基础上,对生产性林木资产的会计确认、会计计量及信息披露进行探讨。
4) forest assets evaluation
林木资产评估
1.
The value is the key of the forest assets evaluation,the methods for researching the forest assets evaluation mainly include the small-class evaluation,the ensemble average evaluation and the current forest evaluation,and based on the analysis,points out that the evaluation model for the value of the forest assets should be established:V=∑(Ei+∑Fij×Pij).
林木资产评估价值是关键,林木评估研究方法主要有小班评估法、总体平均评估、现行林价评估;并在分析的基础上提出建立林木资产价值评估模型:V=∑(Ei+∑Fij×Pij)。
2.
In the light of China\'s forest assets evaluation started late,forest assets evaluation has also remained at the level of qualitative analysis which lack of quantitative research,and the Markets method applied limited in China.
市场法是国际公认的资产评估三大基本方法之一,随着西方主要国家市场化的高速发展,市场法在林木资产评估研究中开始占据主要地位。
6) Forest biological assets
林木类生物资产
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条