可变现净值 meaning in English
net realizable value
Examples
- Net realizable value
可变现净值法 - 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。 - Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future
文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。