The aforesaid realizable net value and recoverable amount shall be ascertained in accordance with the Accounting Standards for Enterprises No. 1 - Inventories and Accounting Standards for Enterprises No. 8 - Asset Impairment, respectively.
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释义
上述可变现净值和可收回金额,应当分别按照《企业会计准则第1号--存货》和《企业会计准则第8号--资产减值》确定。
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