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- 成本与可变现净值孰低法Lower of historical cost or net realizable value
- 存货的计量6.存货应按成本与可变现净值中的低者来加以计量。Measurementof Inventories6. Inventories should be measured at the lower of cost and net realisable value.
- 可变现净值则按估计一般售价、扣除预期完成及出售所需之费用计算Net realisable value is based on estimated normal selling prices, less further costs expected to be incurred to completion and disposal.
- 于二零零一年及二零零二年三月三十一日,概无存货按可变现净值入账。As at 31st March, 2001 and 2002, no inventories were stated at net realizable value.
- 净值net
- 因可变现净值增加而拨回任何已撇减存货之数额于拨回期间减少已确认为列作开支之存货。The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
- 资产净值equity
- 存货以成本与可变现净值孰低法入帐,存货成本以先进先出法,后进先出法,加权平均法,移动平均法或个别计价法确定。Carried at lower of cost and net realizable value. Use of FIFO, LIFO, weighted average method, moving weighted average method and specific identification method to determine cost.
- 固定资产净值net fixed assets
- 如果在柏林市中心有一套公寓,价格上涨时就可以随时把它变现。Once you have a flat in central Berlin,you can always monetize it when the prices rise.
- 变现常规realization convention
- 可变现净值net realizable value
- 变现帐户realization account
- 较低的应收帐款变现天数有利于净营运资本的良好运作。For good net working capital management, it is desirable to have relatively lower A/ R DSO.
- 资产净值一个企业在扣除了所有的债务后所余资产;净值The remaining assets of a business after all liabilities have been deducted; net worth.
- 变现值cash realizable value
- 按固定比例递减净值fixed percentage of decreasing net value
- 语词变现words performance
- 股票净值The net value of shares
- 不可变现realizable
- 今日热词
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- 深远海浮式风电平台 - deep-sea floating wind power platform
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- 京雄高速公路 - Beijing-Xiongan expressway
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- 农业及相关产业增加值 - the added value of agriculture and related industries