A new assessment is made of net realisable value in each subsequent period.
在随后的每一个期间都需要对可变现净值作出新的估价。
B the lower of current cost at the balance sheet date and net realisable value.
在资产负债表日的现行成本与可变现净值两者中较低者。
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。
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