英汉例句

• 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。

• in techno-economic analysis about the many kinds of equipment renewal modes, it is a controversial issue on how to handle the old equipment「s cash realizable value in the renewal decision-making.

  在对多种更新方式进行技术经济分析时，如何处理旧设备更新决策时的可变现价值是一个有争议的问题。

• 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。

• this paper described the necessity of applying cost and net realizable value lcm and its application conditions.

  本文主要阐述应用成本与可变现凈值孰低法的必要性及其适用条件等。

• 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；

• 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。

• however, it is a controversial issue on how to handle the old equipment」s cash realizable value in the decision-making renewal, when calculating the overall cost.

  但是，在计算总费用时应该如何处理旧设备更新决策时的可变现价值是一个有争议的问题。