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现净值的英文

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"现净值"怎么读用"现净值"造句

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  • npv (net present value)

例句与用法

  • Net realizable value
    可变现净值
  • Net realisable value
    现净值
  • The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value , whichever is lower , or a financial asset of which the subsequent value will be made at the amortized cost , or a financial asset available for sale
    被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的,也应当按此规定处理。
  • Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute
    会计学经过近百年的发展演进,企业财务评价与信息披露的计量方法,由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值,一直到2006年9月美国财务会计准则委员会发布了美国财务会计准则第157号? ?公允价值计量,使其成为第五种会计计量属性,并且得到了世界各国的共同认可。
  • Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future
    文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处,提出了在市场经济条件下,现代会计应采用以历史成本计量为主的多种计量方法的计量体系,其中包括:公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等,才能合理解决新出现的有关计量的问题。
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