在很多情况下，这种可变现的财富在房主一生中都没有成为现实。
In many cases this realizable wealth is not realized during the lifetime of the home owner.
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.
黄和罗杰斯及其团队在一个有弹性的薄膜上使用互联可变硅片照片检测器数组，数组可随便改变现状。
Huang and Rogers and their team use an array of interconnected and flexible silicon photodetectors on a thin, elastic membrane, which can easily change shape.
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.
在对多种更新方式进行技术经济分析时，如何处理旧设备更新决策时的可变现价值是一个有争议的问题。
In techno-economic analysis about the many kinds of equipment renewal modes, it is a controversial issue on how to handle the old equipment's cash realizable value in the renewal decision-making.
而对于现值、可变现净值、重置成本计量属性的研究很少人涉及。
As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
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.
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.
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.
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.
本文主要阐述应用成本与可变现净值孰低法的必要性及其适用条件等。
This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
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.
对可变现净值的预计，还应考虑持有存货的目的。
Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
对可变现净值的预计，还应考虑持有存货的目的。
Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
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