The receivables, therefore, are not stated at estimated net realizable value.
因此应收款不反映预计的可实现净值。
Historical cost, fair value, replacement cost, net realizable value, present value.
历史成本，公允价值，重置成本，可变现净值，现值。
This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
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。
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