realizable value 中文意思是什麼

realizable value 解釋
可變現的價值
  • realizable : adj. 1. 可實現的，可實行的；可確實感覺到的。2. 可變為不動產的；可換成現錢的。
  • value : n 1 價值；重要性；益處。2 估價，評價。3 價格，所值；交換力。4 （郵票的）面值。5 等值；值得花的代...
  1. Net realizable value

    可變現凈值法
  2. 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

    被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。
  3. 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

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  4. 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:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  5. We must establish and execute the strategy according to the law of the knowledge economic movement and the human ' s development. we must strengthen the research on the interpenetration and integration of them in order to establish a realizable chinese talent strategy pattern. this essay will formulate the reason, value, principle of establishing and executing chinese talent strategy and the organization component of the strategy according to marxist theory and the reality of chinese talent resource

    它必然要求我們根據知識經濟的運行規律和人的發展完善規律來建構和實施人才強國戰略，加強對二者滲透性和交融性的研究，創建一切實可行的中國人才戰略模式。本文立足於馬克思主義理論和社會經濟發展的現實對人才強國戰略的建構與實施的依據、價值、基本原則、機制構成及其運行條件進行全面深入的分析。
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