net realizable value

lower of historical cost or net realizable value

历史成本与可变现净值孰低

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Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.

因此，核销坏账并不改变资产负债表中应收账款的可实现净值。

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No. 5 financial statement of FASB on "the Recognization and Measurement of Enterprise Financial Report" has put forward 5 kinds of measurement attributes including historic cost, current cost, current market value and net realizable value, present value of future cash flow.

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

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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.

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Under different conditions, the fair value of different assets can be the replacement cost, current market value, net realizable value and the present value of future cash flow.

不同的资产，在不同的情况下，其公允价值可以表现为重置成本、现行市价、可变现净值、未来现金流量现值。

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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。

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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。

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The accountancy measurement attributes may be divided into historical costs, present cost, present market price, net realizable value, future cash flow current value, fair value and so on.

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

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In the new accounting standard ( 2006), the accounting measurement includes historical cost, replacement cost, net realizable value, present value and fair value.

在新《会计准则》（2006）中，把会计计量属性划分为历史成本、重置成本、可变现净值、现值和公允价值。

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As at 31 st March, 2001 and 2002, no inventories were stated at net realizable value.

于二零零一年及二零零二年三月三十一日, 概无存货按可变现净值入账.

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In addition to the previously mentioned two measurement model, there should be the present value-driven fair value measurement mode, net realizable value measurement mode and "historical cost+ natural value-added" measurement mode.

除了前文提到的两种计量模式，还应有现值模型为导向的公允价值、可变现净值以及历史成本+自然增值三种会计计量模式。

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Thus an account does not change the net realizable value of receivable in the balance sheet.

因此,核销坏账并不改变资产负债表中应收账款的可实现净值.

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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。

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Cost can be easily found in the general ledger, but it is hard to determine the net realizable value.

成本基本上是账面数，很好获取，可这个可变现净值就难办了。

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It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration

它将资产负债表中的应收账款额冲减到可实现净值，例如

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