《企业会计准则———存货》(以下简称《存货准则》)第20条规定:“用于生产而持有的材料等,如果用其生产的产成品的可变现净值高于成本,则该材料仍然应当按成本计量;如果材料价格的下降表明产成品的可变现净值低于成本,则应当将该材料按可变现净值计量。”就“可变现净值”,《 Article 20 of the Accounting Standard for Business Enterprises --- Inventory (hereinafter referred to as the Stock Standard) stipulates that “if the net realizable value of the finished products used in the production of materials held for production is higher than the cost, The material should still be measured at cost; if the decline in the price of the material indicates that the net realizable value of the finished product is less than the cost, that material should be measured at its net realizable value. ”For“ net realizable value ”,"