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net realizable value

/net ˈriːəlaɪzəbl ˈvæljuː/
  • 净可变现价值:指在支付所有销售费用后,资产的实际售价。

双语例句

  1. 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净值。
  2. Historical cost, fair value, replacement cost, net realizable value, present value.
    历史成本,公允价值,重置成本,可变现净值,现值。
  3. 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净值孰低法的必要性及其适用条件等。

网络短语

  • net realizable value method
    可变净现值法;可变信托
  • haha net realizable value
    可变现净值法
  • carried at net realizable value
    按可变现净值计
  • net realizable value Accounting
    将可变现净值会计
  • net realizable value of product
    产品的可变现净值

英英释义

  • Net realizable value (NRV) is a method of evaluating an asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods.