asset recognition meaning in Chinese

资产的认列

This paper begins with the definition of asset , discusses genera ] conditions of asset recognition , and recognizes farmland and biological assets respectively , then holds that farmland should be recognized as fixed and intangible assets individually
本论文从资产的定义入手，讨论了资产确认的一般条件，分别对农用土地和生物资产进行了确认，并认为农用土地应该分别作为固定资产和无形资产进行确认。