net realizable value造句
1. The answers using historic cost, replacement cost and net realizable value basis are as follows.
2. Compared with America, China has a lower net realizable value in exportation and is located in the low end of the value chain.
3. As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
4. Thus an account does not change the net realizable value of receivable in the balance sheet.
5. Article 17 The net realizable value of inventories held for the execution of sales contracts or labor contracts shall be calculated on the ground of the contract price.
6. 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...
7. Article 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date.
8. Historical cost, fair value, replacement cost, net realizable value, present value.
9. The receivables, therefore, are not stated at estimated net realizable value.
10. Why is it necessary to value stock at the lower of cost and net realizable value?
11. Stocks purchased for resale and stocks at managed houses: at the lower of cost and net realizable value.
12. As at 31 st March, 2001 and 2002, no inventories were stated at net realizable value.
13. Cost can be easily found in the general ledger, but it is hard to determine the net realizable value.
14. This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
15. If a decline of the price of materials indicates that the net realizable value of the finished product is lower than the cost, the materials shall be measured at the net realizable value.
16. But, there are many problems in the course of processing asset depreciation, such as, lack of correlative data, difficult to make clear the net realizable value of stocked goods and so on.
17. The materials held for production shall be measured at cost if the net realizable value of the finished products is higher than the cost.
18. According to China GAAP, obsolete stock can be measured by the less one of the cost and the net realizable value.
19. 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.
20. Enterprise Accounting Standards - Inventories" provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
21. It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration...