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- 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。
- 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 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。
- 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。
- forest type of biological assets 林木类生物资产
- 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
- Some biological molecules have the form of a helix. 有些生物分子呈螺旋状。
- He summed up his assets and liabilities. 他计算出他的资产和负债总和。
- He included some bad debts among his assets. 他把一些呆账也算在他的财产中。
- The company's assets were being sold. 公司的财产正在出让。
- The school has a large biological laboratory. 这所学校有一个很大的生物实验室。
- Her only asset is a gentle nature. 她唯一的长处就是性格温柔。
- The bank has assets of over five million pounds. 这家银行有五百万英镑以上的资产。
- His chief asset is his winning smile. 他的主要资本是那迷人的微笑。
- Her one priceless asset is her unflappability. 她有一点是非常难能可贵的，就是她遇事冷静。
