valuation at cost or market whichever is lower
成本或市价孰低估价法
general rule of lower of cost and market value
成本或市价孰低通则
Illustrate the role of judgment in applying the LCM rule for inventory.
说明在采用存货的“成本或市价孰低”法则时判断的作用。
The lower of cost or market rule (LCM)
成本与市价孰低原则
lower of total cost or total market
总成本与总市价孰低
Considerations on Stock Goods Pricing by Cost-marketprice Comparison;
对存货按成本与市价孰低法计价的若干思考
To reduce the carrying value of the investment in marketable securities to the lower of cost or market.
按成本与市价孰低法减少有价证券投资的账面价值
Probes to the Perfection of Short-term Investment Pricing Cost and Which-os-low Market Price Method;
对完善短期投资期末计价成本与市价孰低法的探讨
However, applied by item we find the LCM amount to be $2.
然而,对于每一项目运用成本与市价孰低原则得到的结果是2美元。
Marketable equity securities are usually shown at the Lower-of-cost-or-market value on the balance sheet.
在资产负债表上,权益性证券通常按成本与市价孰低的原则列示。
The application of the lower of cost or market rule is illustrated by the tabulation shown below...
成本与市价孰低原则的应用通过以下所示的表格加以说明…
In recent years, the LCM rule has undergone some modifications and is qualified in the following aspects...
最近几年,成本与市价孰低原则已有所改动并限制于以下几个方面…
If the replacement cost of an item in the inventory is lower than its cost, the use of the lower of cost or market rule provides two advantages...
如果某项存货的重置成本低于其成本,使用成本与市价孰低原则有两个优点…
If we applied LCM to the total inventory, our result would be $2.
如果我们对于整个存货使用成本与市价孰低原则,我们得到的结果是2美元。
The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis.
之前的一般公认会计原则要求，在有价证券组合的基础上，按照成本与市价孰低原则记录有价证券。
Advantages and Disadvantages of SOX Act:An Analysis Based on Cost and Efficiency
《萨班斯法案》孰是孰非:基于成本与效率(收益)的分析视角
cost-decreasing and market-oriented vertical integratio
降低成本和面向市场
The rule for stock valuation is that it should be taken at cost price or market price, whichever is the lower.
库存估价的原则是：按成本价或市场价估算，两数中取其