1) biological assets
生物资产
1.
The International Accounting Standards Committee released the accounting standard about biological assets on February 22,2001,advancced the issue to use the fairness value to measure the biological assets.
国际会计准则委员会于2001年2月22日发布了关于生物资产的会计准则,提出用公允价值对生物资产进行计量,但我国尚没有制定有关生物资产的会计准则,随着经济发展和与国际联系日益密切,制定适合我国国情的生物资产会计准则势在必行。
2.
Measurement attributes of historical cost and just and sound value cannot meet the accounting quality characteristic of biological assets report.
用历史成本和公允价值计量属性都不能满足生物资产会计信息的质量特征。
3.
After the implementation of the new accounting standards in China,a statistical analysis on 43 agricultural and forestry listed companies,which involved in animal husbandry,farming,forestry or fishery,shows that the current information disclosure of biological assets are unstandardized and insurfficient.
通过对新会计准则实施后从事牲畜养殖、农作物种植、林业种植、渔业养殖等农业生产活动的43家农林上市公司生物资产披露现状的统计分析,发现目前我国农林上市公司生物资产披露存在不规范、披露不充分等问题。
2) feature of biology asset
生物资产特性
3) the production of the means of existence
物质资料的生产
4) biological assets accounting
生物资产会计
5) biological assets valuation
生物资产价值
6) the material resources production
物质资料生产
1.
Historical materialism thinks that, in historical development, the factors in the final analysis are the material resources production and the person own production.
历史唯物主义认为历史发展归根结底的因素是物质资料生产与人自身生产。
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