Question

请一位英语高手帮我翻译下这段话!谢谢啦~

生物资产是农业企业最重要的生产资产, 是资产的主体构成部分, 对生物资产如何确认计量及披露, 会计核算及相关账务处理，对农业资源的合理配置有很大的影响。国际会计准则第41 号——农业项目，提出了生物资产的概念，并提出用公允价值对生物资产进行计量，新准则自2003 年1 月1 日起开始执行，这一准则在很大程度上规范了农业企业的会计处理。2007年1 月开始施行的《企业会计准则第5号——生物资产》作为变动较大的部分, 提出生物资产项目，并提出使用公允价值计量， 受到会计界的诸多关注。随着我国市场经济的不断完善，对外开放的程度不断提高，我们对生物资产的计量将会变得越来越重要，因此, 借鉴IAS41 制定我国的相关农业会计准则势在必行。笔者通过新旧规定的差异分析, 对新准则中一些具体变化提出了笔者的观点及建议。

Answer 1

Biological assets are agricultural enterprises of the most important productive assets, assets of the main components of biological assets, how to identify measurement and disclosure, accounting and related accounts processing, the rational allocation of agricultural resources have great impact.International Accounting Standard No. 41 - agricultural projects and put forward the concept of biological assets and propose to use fair value measurement of biological assets, the new guidelines since January 1, 2003 began the implementation of this guideline to a large extent standardizes the accounting treatment of agricultural enterprises. In January 2007 began implementation of the "Enterprise Accounting Standards No. 5 - Biological Assets" as part of a larger change in proposed biological assets, and to propose the use of fair value measurement, a lot of attention by the accounting profession. With the constant improvement of China's market economy, opening up the constant increase in our measurement of biological assets will become increasingly important, therefore, learn to develop our country IAS41 accounting standards related to agriculture is imperative.I adopted the provisions of the differences between old and new analysis, the new guidelines put forward some specific changes in the author's point of view and suggestions.