1.
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。
2.
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。
3.
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…
4.
The following illustration shows the net realizable value of Solarwind Company accounts receivable before and after the write-off of the account receivable from XYZ Company...
以下例子反映了太阳风公司的应收账款在核销XYZ公司坏账前后的可实现净值…
5.
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。
6.
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。
7.
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
8.
Comparing Two Methods of Decision-Making for Enterprise Investment: Method of Option in Kind and Method of Net Present Value;
企业投资决策方法比较:实物期权法与净现值法
9.
fair values of the net identifiable assets
可盘点净资产公允价值
10.
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…
11.
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。
12.
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。
13.
Application of the Improved NPV Method Based on the Real Option Prising to the Project Appraisal of Venture Capital;
基于实物期权定价的改进净现值法在风险投资项目评估中的应用
14.
The Incremental Value-Relevance of Cash Flows from Operations in Chinese Listed Corporations as Assessed by Empirical Study;
我国上市公司经营净现金流量的增量价值相关性的实证研究
15.
Bruno ratio: The present worth of the domestic currency cost of realizing a foreign exchange saving divided by the present worth of the net foreign exchange saving.
布鲁诺比率:即实现一项外汇储备目标的本国货币成本的现值除以净外汇储备的现值。
16.
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。
17.
net realized capital gains
已实现资本利得净额
18.
4 The actual price may not reflect the underlying value.
现实价格可能并不表现为潜在价值。