存货绝不能以高于可变现净值的数额计价,这个可变现净值是指预期的售价减预期的销售费用。

存货绝不能以高于可变现净值的数额计价,这个可变现净值是指预期的售价减预期的销售费用。的英文翻译

基本释义

• Inventory should never be carried at an amount greater than net realizable value, which may be defined as prospective selling price minus anticipated selling expenses.