对可变现净值的预计，还应考虑持有存货的目的。
Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
历史成本，公允价值，重置成本，可变现净值，现值。
Historical cost, fair value, replacement cost, net realizable value, present value.
在随后的每一个期间都需要对可变现净值作出新的估价。
A new assessment is made of net realisable value in each subsequent period.
在资产负债表日的现行成本与可变现净值两者中较低者。
B the lower of current cost at the balance sheet date and net realisable value.
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。
As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
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。
This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。
For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.
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。
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.
《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。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
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。
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。
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.
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