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这种状态可能实现么？Is such a state realisable?

经济实力的内容包括存款和可变现资产两大部分。Economic strength include deposits and realisable assets of the two.

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存货按成本值与可变现净值两者中之较低者入账。Inventories are stated at the lower of cost and net realisable value.

可变现资产又涵盖了有价证券、现有住房置换。Realisable assets also covers portfolio, the existing housing replacement.

在随后的每一个期间都需要对可变现净值作出新的估价。A new assessment is made of net realisable value in each subsequent period.

在资产负债表日的现行成本与可变现净值两者中较低者。B the lower of current cost at the balance sheet date and net realisable value.

任何情况下净存货的设定价值都不会超过其可变现价值。In no instance shall the stated value of net inventories exceed their realisable value.

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可变现净值乃按预期从销售所得款项减估计销售开支计算。Net realisable value is determined on the basis of anticipated sales proceeds less estimated selling expenses.

这个概念是可实践的，它能够解决世界各大发展城市中面临的切实存在的迫切问题。The concept is a realisable solution to real and pressing problems faced by many of the world's growing cities.

存款包括活期存款和定期存款，可变现资产又涵盖了有价证券和现有住房置换。Deposits include demand deposits and time deposits, realisable assets portfolio and also covers replacement of existing housing.

例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.

在提出明确的正义政治概念时，罗尔斯认为，可以接受的正义原则，必须是在社会体制中能够实行的。In proposing an explicitly political conception of justice, Rawls argues that acceptable principles of justice must be realisable in social institutions.

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在购房借款前，一定要对自己现有的经济实力作一个正确的评估，主要考虑存款和可变现资产这两大部分。Borrowing in the purchase, must be on their existing strengths to make a correct assessment of the main considerations of both deposits and realisable assets.

将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.

该控制器克服了混合煤气工艺过程工况不稳定的不定因素所带来的影响，实时控制结果表明，这种控制器的采用是有效而又合乎实际的。The influence caused by the unsuitability of gas mixing process is overcome by the controller. The real-time control effects show that the application of this controller is effective and realisable.