Cost can be easily found in the general ledger, but it is hard to determine the net realizable value.

成本基本上是账面数，很好获取，可这个可变现净值就难办了。

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.

Account does not change the net realizable value of accounts 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。

It serves to reduce the accounts receivable to their net realizable value in the balance sheet, as shown by the following illustration…

它将资产负债表中的应收账款额冲减到可实现净值，例如…