The paper brings out the accountant consideration of extraction of the preparation for falling price of surplus materials, and analyzes the necessity of extraction of the preparation for falling price of surplus materials in shipbuilding enterprises, and also offers the method for accounting process.
本文提出了计提剩余物资跌价准备的会计设想 ,阐述了它的理论依据 ,分析了计提剩余物资跌价准备的必要性 ,并给出了具体的会计处理方
Then preparation for price fall in supplying or cutting stocked goods is decided before selling cost is carried forward.
结转已销存货的跌价准备,应把存货售出这一时点当作会计期末,先确定是存货的可变现净值,并与成本进行比较,决定补提或冲减存货跌价准备,然后再结转销售成本。
Pattern recognition model of short-term share price fluctuation based on fuzzy information distribution theory;
基于模糊信息分配理论的短期股价涨跌模式识别
The prices of BW TV sets have gone down.
黑白电视机跌价了。
Then the slump will set in.
那就票价还要跌呢！
The prices for fruit have begun to come down.
水果的价格开始下跌。
Strawberries flooded the market prices dropped.
草莓充斥市场，价格下跌。
Meat and eggs are going down in price.
肉蛋的价格正在下跌。
We should welcome a drop in prices.
我们应当欢迎价格下跌。
He foresaw that prices would drop.
他预见到物价会下跌。
Since then prices have plunged.
从那时起,价格猛跌。
Last year, stock prices fell sharply.
去年，股票价格猛跌
The sugar price began to decrease from last week
糖价从上周起开始下跌。
Down-and-In Option
股价下跌生效的期权
The price of raw crickets has dropped recently.
生蟋蟀的价格最近下跌。
(of share prices, etc)increase after a fall
（指股票价格等）跌后回升.
There has been a fall in the price of food.
食品的价格有所下跌。
a precipitous drop in commodity prices.
商品价格急剧下跌。
Stock price plummeted.
股票价格直线下跌。
Eggs have cheapened a bit lately.
近来鸡蛋价格稍有下跌。
Stock prices took a tumble in the afternoon.
股票价格下午猛跌。