net realizable value造句
例句與造句
- 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(xué)經(jīng)過近百年的發(fā)展演進,企業(yè)財務(wù)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(wù)會計準則委員會發(fā)布了美國財務(wù)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(yīng)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。 - It's difficult to find net realizable value in a sentence. 用net realizable value造句挺難的