法律英语词汇“Valuation of trading stock”的翻译、意思、用法、释义-法律词典

单词	Valuation of trading stock
释义	營業存貨的估值 Generally, the value, however assessed, of a business’s goods kept on hand for the supply of customers. There are four methods for valuing trading stock: the cost price method which includes all costs and overheads in cost of production connected with the stock; the replacement cost which is the price of replacement at the end of the financial year; the market selling price which is the current selling value of the closing stock applicable at the end of year of income; the special method where the Commissioner of Inland Revenue agrees to a much reduced value given to the stock at the time. In valuing trading stock it is permitted to value items at the lower cost or market value, ie the net realisable value: Inland Revenue Department, Departmental Interpretation and Practice Notes No 1 para 4. See also Cost or market method; Trading stock. 概括而言，指以任何方法評估的情況下．為供應予顧客而在手頭上持有的業務貨物的價值。有四種營業存貨的估值方法：包括一切成本及與存貨有關的經營生產成本的成本價格方法；在財政年度結束時重置價格的重置成本；在收入年度結束時適用的收市存貨現行售價的市場售價；在稅務局局長同意在有關時間給予存貨大幅減少的價值的特別方法。在給營業存貨估值時，可獲准予以較低成本或市場價值給各項目估值（即可變現淨值）：《稅務局釋義及執行指引》第1號第 4段。另見 Cost or market method; Trading stock。
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