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Wednesday, March 27, 2013

the name of accounts



Inventories

Inventories are stated at the  lower of cost or net realizable value. Cost is determinied by moving-average method wich includes all costs that occur to get this inventories to the location and currrent conditions. Net realizable value is the estimated selling price in the ordinary course  of business, less estimated cost of completion and the estimated cost necessary to make the sale. Allowanace for  inventory obsolescence is provided based  on a review of the condition of the inventories at the end of the year.


Cash and Cash Equivalents

Cash and cash equivalents represent cash on hand and in banks and time deposits with maturities of 3 months or less at the time of placement, not pladged as collateral for loans and without restrictions in the usage.
 

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