可变现净值

除了前文提到的两种计量模式，还应有现值模型为导向的公允价值、可变现净值以及历史成本+自然增值三种会计计量模式。

In addition to the previously mentioned two measurement model , there should be the present value-driven fair value measurement mode , net realizable value measurement mode and " historical cost + natural value-added " measurement mode .

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。

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 .

在随后的每一个期间都需要对可变现净值作出新的估价。

A new assessment is made of net realisable value in each subsequent period .

历史成本，公允价值，重置成本，可变现净值，现值。

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

按可变现净值计；

Carried at net realizable value ;

例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。

For example , the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price .

在新《会计准则》（2006）中，把会计计量属性划分为历史成本、重置成本、可变现净值、现值和公允价值。

In the new accounting standard ( 2006 ), the accounting measurement includes historical cost , replacement cost , net realizable value , present value and fair value .

将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。

The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs .

不同的资产，在不同的情况下，其公允价值可以表现为重置成本、现行市价、可变现净值、未来现金流量现值。

Under different conditions , the fair value of different assets can be the replacement cost , current market value , net realizable value and the present value of future cash flow .

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。

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 .

历史成本是过去交易中已经发生的成本；重置成本、可变现净值、现值、公允价值都是强调现行条件下的市场价值。

The historical cost has already happened cost in the past trading , in addition replacement cost , net realisable value , present value , fair value . They are stressed the market value of the current conditions .

成本基本上是账面数，很好获取，可这个可变现净值就难办了。

Cost can be easily found in the general ledger , but it is hard to determine the net realizable value .

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

The accountancy measurement attributes may be divided into historical costs , present cost , present market price , net realizable value , future cash flow current value , fair value and so on .

故而可把名义货币下的历史成本计量称为历史成本计量模式，把名义货币下的重置成本、可变现净值、现值、公允价值统称为现值计量模式。

So the historical cost measurement currency of nominal money is called historical cost measurement model , the currency replacement cost , net realisable value , present value and fair value of nominal money collectively are referred to as present value measurement model .