英语翻译Inventories shall be measured at the lower of cost and net realisable value.

英语翻译Inventories shall be measured at the lower of cost and net realisable value.
英语翻译
Inventories shall be measured at the lower of cost and net realisable value.

英语翻译Inventories shall be measured at the lower of cost and net realisable value.
存货应当按照成本计量与可变现净值孰低计量.

存货将按照较低的成本价和可变现净值来计算