Inventories should be measured at the lower of cost and net realizable value (the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale).
47. 库存应按较低的成本和可变现净值作出衡量(正常商业过程中估计的出售价格减去完成的估计成本以及进行销售所必需的估计费用)。