单词 | net realizable value |
释义 | net realizable valuenet realizable valuenet realizable valueNet Realizable Valuenet realizable valuethe amount for which a FIXED ASSET or CURRENT ASSET can be sold, less any selling expenses involved. Net realizable value of an asset may be below its Net Book Value in which case the ACCOUNTING PRINCIPLE of prudence would suggest that the value of the asset in the company's LEDGER accounts should be adjusted downward to avoid overstating asset values in the BALANCE SHEET. |
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