常見(jiàn)例句雙語(yǔ)例句B the lower of current cost at the balance sheet date and net realisable value.在資産負(fù)債表日的現(xiàn)行成本與可變現(xiàn)淨(jìng)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(duì)可變現(xiàn)淨(jìng)值的預(yù)計(jì)，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;資産負(fù)債表日後的商品的銷售會(huì)引起資産負(fù)債表上可變現(xiàn)淨(jìng)值的變化； 返回 net realisable value