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| Subject | Russian | English |
| audit. | биологический актив | biological asset (biological assets: Farm animals that are classified as assets. International Accounting Standards actually require that these types of assets are recorded on balance sheets at their market value. Once the assets have either been slaughtered or harvested, then the assets will become agricultural produce.) |
| audit. | группа биологических активов | group of biological assets |
| account. | признания биологических активов | recognition of biological assets (ROGER YOUNG) |