The biological transformation capacity that the biological asset had put its value in endless change, which also led to the particularity of accounting measurement of biological asset.
生物资产所具有的生物转化能力使其价值处于不断变化之中,这也导致了生物资产会计计量的特殊性。
Abstract: the use of biological transformation of structural modification of natural drugs is one of the effective ways for screening new natural active compounds.