7.10 لا يتم تخفيض قيمة المواد والمه

7.10 لا يتم تخفيض قيمة المواد والمهمات الأخرى المحتفظ بها، بغرض الاستخدام فى عملية إنتاج أقل من التكلفة، إذا ما كانت المنتجات التامة التى تدخل فيها تلك المواد والمهمات من المتوقع أن تباع بالتكلفة أو بأعلى منها. إلا أنه عندما يحدث انخفاض فى سعر المواد فقد يشير ذلك إلى احتمال أن تزيد تكلفة المنتجات التامة عن صافى قيمتها البيعية، لذا يصبح من الواجب أن تخفض قيمة هذه المواد إلى صافى القيمة البيعية ، ويكون أفضل مقياس للقيمة البيعية فى هذه الحالة هو تكلفة الإحلال لهذه المواد.

النتائج (الإنجليزية) 1:

7.10 is not reduced the value of other tasks and materials held, for the purpose of use in less than the cost of the production process, if the finished products entering those materials and tasks are expected to be sold at cost or the highest ones. However, when it occurs low in the price of materials it may indicate the possibility that the cost of the finished products in excess of net worth selling, so it becomes the duty to reduce the value of these materials to the net realizable value, and be the best measure of the value of sales in this case is the replacement cost of these materials .

النتائج (الإنجليزية) 2:

7.10 The value of the materials and other tasks held is not reduced for use in the production process below the cost, if the complete products in which these materials and tasks are entered are expected to be sold at or above cost. However, when there is a decrease in the price of materials, this may indicate that the total cost of products may exceed their net selling value, so it becomes necessary to reduce the value of these materials to a net selling value, and the best measure of the selling value in this case is the replacement cost of these materials.

النتائج (الإنجليزية) 3:

7.10 do not reduce the value of materials and other tasks to be used in the low-cost production process, if the finished products of these materials and tasks are expected to be sold Cost or more. However, when the price of a material falls, it may mean that the total cost of the product exceeds the possibility of its net sales value, so it should reduce the sales value of these materials, and should In this case, the best measure of sales value is the replacement cost of these materials.