可变现 meaning in English
realizable
Examples
- Net realizable value
可变现净值法 - The department should fully exploit the scope for deriving realisable benefits from the deployment of it
部门应善用资讯科技以尽量获取最大的可变现效益； - The marketable securities purchased , which can be converted into cash anytime , and which is not intended to control the investee or to establish close business relationship with the investee
指购入具公开市场，随时可变现，且不以控制被投资公司或与其建立密切业务关系为目的之有价证券。 - The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value , whichever is lower , or a financial asset of which the subsequent value will be made at the amortized cost , or a financial asset available for sale
被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。 - Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute
会计学经过近百年的发展演进，企业财务评价与信息披露的计量方法，由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值，一直到2006年9月美国财务会计准则委员会发布了美国财务会计准则第157号? ?公允价值计量，使其成为第五种会计计量属性，并且得到了世界各国的共同认可。