1)net realizable value可变现净值 英文短句/例句 1.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净值的数额计价,这个可变现净值是指预期的售价减预期的销售费用。
inventory. wwwen.zte.com.cn wwwen.zte.com.cn 存貨減值至可 變現淨 值是基 於評估存貨的可售性及其可 變現淨值。 zte.com.cn zte.com.cn Net realizablevalue is the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale. ...
CFA I FRA 老师好,本题做对了,但是对C项有疑问,所以记了记号来问问。 请教net realizable value of the inventory 一般情况下会怎么问?最后一句话就没太懂。。。 我理解net realizable value of the inventory就是这时候把这些存货卖掉的market value,对吗? 然后最后一句话说original cost of the inventory,...
Net realizable value (NRV) is the amount by which the estimated selling price of an asset exceeds the sum of any additional costs expected to be incurred on the sale of the asset. NRV has significant importance in the valuation of inventory.
Net realizable value (NRV) is the cash amount that a company expects to receive. Hence, net realizable value is sometimes referred to as cash realizable value. We often find the term net realizable value being associated with the current assets accounts receivable and inventory. While these two...
再说inventory reserve ,说成成存货准备可以,说成存货跌价准备也可以。中文习惯上把跌价加上,说明是为跌价提的准备金。而英语reserve 这个词已经包含了为坏事做准备的意思,在这里为存货跌价这件事做准备。 2020-02回复2 UrsaBear 多听几遍发现不一样的视角 2020-04回复3...
可变现净值 Net realizable value 2017-07-22 09:39:5305:209462 所属专辑:财务会计英语 声音简介 下载手机APP 7天免费畅听10万本会员专辑 听友99221703 000
Fair value is a general term describing the value of an asset if it were sold on an open market, while net realizable value is a term specific to evaluating accounts receivable and inventory in context of related expenses and losses. While both are estimates of an asset’s value, net prese...
On the balance sheet, the inventory carrying amount is written down to its net realizable value and the loss in value (expense) is generally reflected on the income statement in cost of goods sold, thus reducing gross profit, operating profit, and net income.[释义] 由于存货减值到可变现净值,...
Net Realizable Value Explained NRV can be applied to any asset, although it’s most commonly used for valuing inventory and accounts receivables (AR). Changes in the FMV or selling price of inventory could cause an NRV adjustment. For AR and other receivables such asnotes receivable, increased...