第一章总则第一条为了规范企业与农业生产相关的生物资产的会计处理和相关信息的披露,根据《企业会计准则第××号--基本准则》,制定本准则。第二条本准则所称生物资产是指过去的交易、事项形成,所包含的经济利益或服务潜能能够由企业拥有或者控制,其成本能够可靠计量的有生命的动物和植物。 Chapter I General Provisions Article 1 In order to regulate the accounting treatment of biological assets related to agricultural production and the disclosure of related information, the present Standard is formulated in accordance with the “Accounting Standards for Business Enterprises No. ×× - Basic Standards”. Article 2 The biological assets referred to in these Guidelines refer to the past transactions, the formation of events, the lives of animals and plants whose economic benefits or service potentials may be owned or controlled by the enterprise and whose cost can be reliably measured.