net realizable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(huì)計(jì)學(xué)經(jīng)過近百年的發(fā)展演進(jìn)，企業(yè)財(cái)務(wù)評價(jià)與信息披露的計(jì)量方法，由最初的歷史成本計(jì)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(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)發(fā)布了美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則第157號(hào)? ?公允價(jià)值計(jì)量，使其成為第五種會(huì)計(jì)計(jì)量屬性，并且得到了世界各國的共同認(rèn)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(huì)計(jì)界過去常用的歷史成本計(jì)量方法的不足之處，提出了在市場經(jīng)濟(jì)條件下，現(xiàn)代會(huì)計(jì)應(yīng)采用以歷史成本計(jì)量為主的多種計(jì)量方法的計(jì)量體系，其中包括：公允價(jià)值計(jì)價(jià)法、成本與市價(jià)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(jì)價(jià)法等，才能合理解決新出現(xiàn)的有關(guān)計(jì)量的問題。 - It's difficult to find net realizable in a sentence. 用net realizable造句挺難的