可变现价值

但是，在计算总费用时应该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。

However , it is a controversial issue on how to handle the old equipment 's cash realizable value in the decision-making renewal , when calculating the overall cost .

旧设备可变现价值的处理对更新决策的影响

The Influence on Renewal Decision of Handling of the Old Equipment 's Cash Realizable Value

要做到这点，会计报表必须着眼于可变现价值，并纳入可能的亏损。

To achieve this , accounts must emphasise realisable values and incorporate likely losses .

它是证券公司资产的实际可变现价值低于其初始价值的那一部分已经蒸发掉的价值。

The unhealthy assets of securities corporations are the vaporized assets , the real values of which are lower than its original values .

在欧洲，会计制度的基础是一套强调监督管理权和所有权的治理体系，并依赖于审慎原则和可变现价值来确保资本得到保护。

In Europe , accounts were rooted in a governance system that emphasised stewardship and ownership , and depended on prudence and realisable values to ensure the protection of capital .