cash realizable value

• 变现价值

cash realizable value的用法和样例：

例句

1. The tax base for assets of a shareholder distributed from the liquidated enterprise shall be determined according to the realizable value or actual transaction price.
   被清算企业的股东从被清算企业分得的资产应按可变现价值或实际交易价格确定计税基础。