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.
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.
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.
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