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.
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凈值是以合同价格为基础的。
the sale of inventories after the balance sheet date may give evidence about their net realisable value at the balance sheet date;
资产负债表日后的商品的销售会引起资产负债表上可变现凈值的变化;
a new assessment is made of net realisable value in each subsequent period.
在随后的每一个期间都需要对可变现凈值作出新的估价。
estimates of net realisable value also take into consideration the purpose for which the inventory is held.
对可变现凈值的预计,还应考虑持有存货的目的。
the amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.
将存货撇减至可变现凈值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。