生物资产,biological assets
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。
英文短句/例句

1.Study on Information Disclosure of Biological Assets and Agricultural Products;生物资产和农产品信息披露问题研究
2.Study on Cost Calculation of Biological Assets and Agricultural Products;生物资产及农产品成本核算问题研究
3.The cost of this biological asset can be measured reliably.(三)该生物资产的成本能够可靠地计量。
4.Disclosure of Biological Assets in Agricultural and Forestry Listed Companies in China;我国农林上市公司生物资产披露研究
5.Using Analytic Hierarchy Process(AHP) to construct a biological asset evaluation index system;用AHP法确定生物资产的评价指标体系
6.Comparison and Thinking about China s Biological Assets Accounting Standard and IAS41;我国生物资产准则与IAS41的比较与思考
7.Study on Recognition、Accounting Measurement and Information Disclosure of Biological Assets生物资产的确认、计量、信息披露研究
8.A Study on the Measurement Models of Consumption-Typed Forestry Ecological Assets林木类消耗性生物资产计量模式研究
9.CG [capital goods ]生产资料、资本货物[
10.The Financing Way for the Enterprise in Biological Industry;生物技术产业企业的融资渠道与方法
11.The Study of Utilizing the Output Liquid as Resource;生物质垃圾产出液的资源化利用研究
12.Bringing Biological Resources into Full Play and Developing Tourist Products;发挥生物资源优势 开发旅游产品
13.Resource Productivity in Tianjin Based on Material Flow Analysis基于物质流分析的天津市资源生产力
14.Policy Approaches on the Reconstruction of Financial Supporting System of Bio-Industry完善生物产业投融资体制的对策思考
15.The Research on the Investment Risk of Venture Capital in Biology Technology Industry;风险投资在生物技术产业的投资风险的研究
16.The Development of Biological Resource Industry in Yunnan and The Venture Investment;云南省生物资源产业发展与风险投资——以花卉与生物制药为例
17.Converted consumer-products plants filled many military orders.转产后的民用品工厂忙于生产军用物资。
18.Study on Production of Egg with Healthy-Care Function by Using Biological Resources;利用生物资源生产保健功能鸡蛋的研究
相关短句/例句

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。
延伸阅读

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。