net realisable value

基本解釋

B the lower of current cost at the balance sheet date and net realisable value.
在資産負(fù)債表日的現(xiàn)行成本與可變現(xiàn)淨(jìng)值兩者中較低者。
Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
對可變現(xiàn)淨(jìng)值的預(yù)計，還應(yīng)考慮持有存貨的目的。
The sale of inventories after the balance sheet date may give evidence about their net realisable value at the balance sheet date;
資産負(fù)債表日後的商品的銷售會引起資産負(fù)債表上可變現(xiàn)淨(jìng)值的變化；