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.

 
  • 生物資產(chǎn)和農產(chǎn)品成本核算問(wèn)題是我國農業(yè)企業(yè)會(huì )計核算中至關(guān)重要的一個(gè)環(huán)節,是生物資產(chǎn)確認與計量的基礎。
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