摘要
概述了生物资产的含义和特征,介绍了我国生物资产计量模式的选择及我国选择历史成本计量模式的原因,并提出了相关建议。
The study summarized the meaning and characteristics of biological assets, and introduced the choice of biological assets measurement model and the causes of choosing historical cost measurement model in China, then it put forward some relevant suggestions.
出处
《安徽农业科学》
CAS
北大核心
2009年第17期8182-8183,共2页
Journal of Anhui Agricultural Sciences
关键词
生物资产
历史成本
公允价值
Biological assets
Historical cost
Fair value
