有關會計中NRV 英文解釋 英->中

你好!以下是一段有關NRV的英文解釋,不過譯完後還是不懂,請幫小第譯成中文,謝謝!

The net realisable value (NRV) is the estimated selling price less the estimated costs of completion and costs necessary to make the sale. In making the assessment of whether NRV is lower than cost it may be appropriate to group items together. Items should only be grouped together when the individual items connot be valued separately.