1.
Inventory should never be carried at an amount greater than net realizable value, which may be defined as prospective selling price minus anticipated selling expenses.
存货绝不能以高于可变现净值的数额计价,这个可变现净值是指预期的售价减预期的销售费用。
2.
The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
因可变现净值增加而拨回任何已撇减存货之数额于拨回期间减少已确认为列作开支之存货。
3.
Net realisable value is Based on estimated normal selling prices, less further costs expected to be incurred to completion and disposal.
可变现净值则按估计一般售价、扣除预期完成及出售所需之费用计算
4.
As at 31st March, 2001 and 2002, no inventories were stated at net realizable value.
于二零零一年及二零零二年三月三十一日,概无存货按可变现净值入账。
5.
The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.
将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。
6.
The NPV can also be calculated by referring to a published table of present values.
净现值也可以通过查现值系数表计算。
7.
Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此,核销坏账并不改变资产负债表中应收账款的可实现净值。
8.
The receivables, therefore, are not stated at estimated net realizable value.
因此应收款不反映预计的可实现净值。
9.
Analysis and Improved Method of the Net Present Value and Annual Equal Value;
净现值与净年值指标分析及改进方法
10.
fair values of the net identifiable assets
可盘点净资产公允价值
11.
Using the table of present values, the calculation of NPV is as following...
运用现值系数表,净现值的计算如下…
12.
Thus, if NPV is greater than zero, the project is profitable and therefore is acceptable.
即,如果净现值大于零,则项目是盈利的和可接受的。
13.
It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration...
它将资产负债表中的应收账款额冲减到可实现净值,例如…
14.
If the cash inflows of each year are same, the computation of NPV can be simplified by using the table of present value of annuity.
如果每年的现金流入量是相同的,利用年金现值系数表可简化净现值的计算。
15.
The costs exceed the benefits in this case because, with a larger discount rate, values received in the future are worth less.
净现值是负的，说明项目的成本超过了收益，这是因为，贴现率的增大使未来收益的实际价值变小。
16.
adjusted net admissible assets
经调整的可接纳资产净值；调整后的可接纳资产净值
17.
We then try a higher figure. Applying 3% gives a negative NPV of $10.
然后用较高的折现率3%,净现值为负10。
18.
ratio of discounted net benefit to cost
净收益贴现值对成本比率;净收益贴现值对成本比率