丰田公司拥有现金和可变现资产的规模高达500亿美元，它在北美也有庞大的制造基地，因此它有可能是最大的赢家。
Toyota, with its $50 billion pile of cash and marketable assets and its huge manufacturing presence in North America, stands to gain most.
公司的偿债能力更多地建立于公司现实的资产状况，尤其是公司可变现的资产之上。
The company's debt serving ability relies more on the assets condition, especially the liquidation of the company.
在资产负债表日的现行成本与可变现净值两者中较低者。
B the lower of current cost at the balance sheet date and net realisable value.
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.
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
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