常見例句雙語例句B the lower of current cost at the balance sheet date and net realisable value.在資產(chǎn)負(fù)債表日的現(xiàn)行成本與可變現(xiàn)凈值兩者中較低者。Estimates of net realisable value also take into consideration the purpose for which the inventory is held.對可變現(xiàn)凈值的預(yù)計，還應(yīng)考慮持有存貨的目的。The sale of inventories after the balance sheet date may give evidence about their net realisable value at the balance sheet date;資產(chǎn)負(fù)債表日后的商品的銷售會引起資產(chǎn)負(fù)債表上可變現(xiàn)凈值的變化； 返回 net realisable value