The receivables, therefore, are not stated at estimated net realizable value.

因此应收款不反映预计的可实现净值.

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As at 31 st March, 2001 and 2002, no inventories were stated at net realizable value.

于二零零一年及二零零二年三月三十一日, 概无存货按可变现净值入账.

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Article 19 An enterprise shall determine the realizable value of inventories on the balance sheet date.

第十九条资产负债表日,企业应当确定存货的可变现净值.

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Thus an account does not change the net realizable value of receivable in the balance sheet.

因此,核销坏账并不改变资产负债表中应收账款的可实现净值.

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