- （可變現(xiàn)凈值）：一項存貨的預期售價減去處置的所有直接成本（如銷售傭金）后的金額。
- 凈變現(xiàn)法
- 凈變現(xiàn)價值
- 可變現(xiàn)凈值, 凈值現(xiàn)價值
- 可變現(xiàn)凈值法
- 可實現(xiàn)凈值
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net realizable value中文什么意思
例句與用法
- Net realizable value
可變現(xiàn)凈值法 - Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute
會計學經(jīng)過近百年的發(fā)展演進，企業(yè)財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發(fā)展到重置成本、可變現(xiàn)凈值、現(xiàn)值，一直到2006年9月美國財務會計準則委員會發(fā)布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，并且得到了世界各國的共同認可。 - Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future
文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經(jīng)濟條件下，現(xiàn)代會計應采用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現(xiàn)凈值孰低法、未來現(xiàn)金流量貼現(xiàn)值計價法等，才能合理解決新出現(xiàn)的有關(guān)計量的問題。
百科釋義
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.
詳細百科解釋