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Then, from the special character of FA, the paper analyzed the effect of special character on the recognition and measure. The paper also valuably explored the special character and the first recognition and re-recognition of FA, The paper maintained Fair Price Measure Model instead of History Cost Measure Model. In fact, the paper put forward the method and application road of first-recognition and re-recognition to FA for the first time.

然后，从森林资产特殊性的角度出发，分析了整体森林资产的特殊性对确认与计量的影响，对各类森林资产的特殊性及初次确认和再确认问题进行了有益的探索，理论上提出了以&公允价值计量模式&取代&历史成本计量模式&的观点，实践上提出了森林资产初次确认与再确认的方法和实现途径。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。