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- Forest biological Assets 林木类生物资产
- The borrowing costs incurred for consumptive biological assets as forest shall be stopped from being capitalized at the canopy closure. 消耗性林木类生物资产发生的借款费用,应当在郁闭时停止资本化。
- No provision shall be made for public welfare biological assets. 公益性生物资产不计提减值准备。
- 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。
- forest type of biological assets 林木类生物资产
- The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy. 消耗性林木类生物资产发生的借款费用,应当在郁闭时停止资本化。
- The Accounting Standards for Enterprises No. 16 - Governmental Subsidies, shall apply to the governmental subsidies concerning the biological assets. (二)与生物资产相关的政府补助,适用《企业会计准则第16号--政府补助》。
- The public welfare biological assets refer to the biological assets for the main purpose of protection or environmental protection, consisting of wind break and sand fixation forests, water and soil conservation forests, water conservation forests, etc. 公益性生物资产,是指以防护、环境保护为主要目的的生物资产,包括防风固沙林、水土保持林和水源涵养林等。
- Article 20 An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and depreciation method of the productive biological assets. 第二十条企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。
- Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China. 生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节,是生物资产确认与计量的基础。
- The subsequent expenses for the management and protection or for the breeding of a biological asset after canopy closure or after the accomplishment of the expected objective of production and operation shall be included in the current profits and losses. 生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出,应当计入当期损益。
- The forest will act as a defense against desert dust. 森林能起防御沙漠灰沙的作用。
- It is said that there are wolves in this forest. 据说这片森林里有狼。
- Sureness of the Book Value of Biological Assets in Agribusiness 农业企业生物资产账面价值的确定
- A large part of Africa is made up of thick forest. 非洲的大部分地区都是密林。
- Some biological molecules have the form of a helix. 有些生物分子呈螺旋状。
- There is a leafy forest in our hometown. 在我们的家乡有一片树叶茂密的森林。
- There is a pine forest near our house. 我们家附近有片松树林。
- Billows of flame swept through the forest. 熊熊烈火席卷森林。
- The forest was almost impassable. 森林几乎不可逾越。