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单词 NET REALIZABLE VALUE OF ASSET
释义

1. Asset’s selling price minus sale transaction expenses minus expenses for bringing the asset to a saleable state. In the ‘lower of cost or market value’ rule applied to inventory valuation, this is the maximum amount. 2. Asset’s expected future earnings minus asset expenses in owning, maintaining, operating, and, in the case of land, developing the asset.

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更新时间:2025/1/14 7:39:57