This paper presents a realizable technology of precompiler of MDP-PROLOG++language. The system design,data structure,scan process and process text construction of precompiler PPP were described in detail. This language was implemented in Multilayer Distributed Parallel Process System Wudp-91.
The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.