The receivables, therefore, are not stated at estimated net realizable value.
因此应收款不反映预计的可实现净值。
Historical cost, fair value, replacement cost, net realizable value, present value.
历史成本，公允价值，重置成本，可变现净值，现值。
This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
本文主要阐述应用成本与可变现净值孰低法的必要性及其适用条件等。
As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
而对于现值、可变现净值、重置成本计量属性的研究很少人涉及。
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.
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。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
But, there are many problems in the course of processing asset depreciation, such as, lack of correlative data, difficult to make clear the net realizable value of stocked goods and so on.
但在资产减值处理中仍存在诸多问题，如：缺乏相关资料，存货的可变现净值难以确定等。
In techno-economic analysis about the many kinds of equipment renewal modes, it is a controversial issue on how to handle the old equipment's cash realizable value in the renewal decision-making.
在对多种更新方式进行技术经济分析时，如何处理旧设备更新决策时的可变现价值是一个有争议的问题。
Then this thesis arguments the concept, the theoretical basis, the basic character, the theoretical value, the realistic meaning, the content and obstruct factor of the realizable force particularly.
进而对行政行为实现力的概念、理论依据、基本特征、理论价值与现实意义、内容和阻却因素进行详细阐释。
This method is easily realizable in real time, so it is of high practical value.
该方法易于实时实现，具有较高的实用价值。
Organic inorganic materials are agile to prepare, easy for molecular to "cut out" and realizable in molecular design. The new material possesses vast exploration and application value.
有机无机材料制备灵活，便于分子“裁剪”，实行分子设计，具有广阔的应用与开发前景。
Organic inorganic materials are agile to prepare, easy for molecular to "cut out" and realizable in molecular design. The new material possesses vast exploration and application value.
有机无机材料制备灵活，便于分子“裁剪”，实行分子设计，具有广阔的应用与开发前景。
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