... realizability变现能力 realizable asset可变现资产 realizable value可变现价值 ...
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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.
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。
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