Professional Documents
Culture Documents
1. ......................2
2. .................4
3. ...............10
4. .........................24
5. ...........................25
6. ........................26
1.:
.
.
.
, ,
,
.
.
?
? ? .
,
.
,
.
, ,
, .
41-
. 41 2001
2003 .
2. :
:
2001 41- .
:
,
.
:
.
a)
b)
c)
.
:
(Agricultural activity):
,
.
(Agricultual produce): .
. , , ,
.
(Biological asset): ,
(Biological transformation):
, , .
(Cost to sell): ,
, .
(Group of biological assets): .
(Harvest):
, , , .
(Carrying amount):
.
(Fair value): ,
, .
, ,
.
,
,
, ,
.
.
,
,
.
.
.
- -
. -2 .
.
. : 2
.
.
a).
b).
c)., , 1
.
.
.
.
.
.
:
.
. :
. -
.
. -
. -
.
:
. .
: - .
.
.
.
:
, -
. -
. , -
.
3. :
,
,
. ,
2 .
:
.
:
.
,
.
, ,
. , ,
, , .
,
, , , ,
.
, -- .
, ,
.
,
,
.
.
, , , ,
, , ,
, .
,
, ,, , , ,
, .
, -- .
, , , , ,
,
.
.
. , ,
,
" " , , ,
, . ,
, ,
.
.
.
.
,
.
:
:
.
:
.
. , 2
. 3:1
.
.
53%, 47,3%,
13%, 19%,
25-30
4%, 3,9%- .
, 20%, 20%, 5%-
. 2 4-5
6-7 .
1433-1480 , 270 228 .
, , 100
, ,
.
.
,, , ,
, .
.
100 64,5 , 100 63,3
. 1 37 , 1 31,5
. 92 , 132
5,3 5,3 , 5,3 - . 36 , 66
, .