英汉例句

• compared with america, china has a lower net realizable value in exportation and is located in the low end of the value chain.

  与美国相比，中国在出口中所获得的凈收益低，中国处于价值链的低端；

• as for the present value, net realizable value, replacement cost measurement attributes, very few people involved.

  而对于现值、可变现凈值、重置成本计量属性的研究很少人涉及。

• 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凈值。

• 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，存货的可变现凈值难以确定等。

• enterprise accounting standards - inventories「 provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value.」

  《企业会计準则一存货》规定，资产负债表日，存货应当按照成本与可变现凈值孰低计量。

• article 19 an enterprise shall confirm the net realizable value of inventories on the balance sheet date.

  资产负债表日，企业应当确定存货的可变现凈值。

• historical cost, fair value, replacement cost, net realizable value, present value.

  历史成本，公允价值，重置成本，可变现凈值，现值。

• 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，可这个可变现凈值就难办了。

• 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凈值的数额计价，这个可变现凈值是指预期的售价减预期的销售费用。

• the materials held for production shall be measured at cost if the net realizable value of the finished products is higher than the cost.

  材料价格的下降表明产成品的可变现凈值低于成本的，该材料应当按照可变现凈值计量。