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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·Historical cost, fair value, replacement cost, net realizable value, present value.

历史成本，公允价值，重置成本，可变现净值，现值。

3·This paper described the necessity of applying cost and net realizable value LCM and its application conditions.

本文主要阐述应用成本与可变现净值孰低法的必要性及其适用条件等。

4·As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.

而对于现值、可变现净值、重置成本计量属性的研究很少人涉及。

5·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。

6·Enterprise Accounting Standards - inventories provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value.

《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。

7·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.

但在资产减值处理中仍存在诸多问题，如：缺乏相关资料，存货的可变现净值难以确定等。