成本与市价孰低法什么意思LCM(the lower of cost or market),最好举个通俗例子,谢谢 答案 成本与市价孰低法是会计核算中常用的一种资产计价方法,它是对历史成本原则的补充与修正.该方法主要适用于短期投资、长期投资、存货、固定资产、无形资产、在建工程等资产项目.笔者试就成本与市价孰低法在各项资...相关推荐...
When inventory is written down to market, the replacement cost of the inventory is its market value, but the "market value" must fall between net realizable value (NRV) and NRV less normal profit margin. NRV is the market price of the inventory less selling costs. Therefore the minimum valu...
Lower of Cost or Market'(LCM)是会计学中的一个重要计价原则,即成本与市价孰低原则,它要求在资产计价时,选择成
lower of cost or market 英 [ˈləʊə(r) ɒv kɒst ɔː(r) ˈmɑːkɪt] 美 [ˈloʊər əv kɔːst ɔːr ˈmɑːrkɪt]以成本或市价低者为准 ...
aSTANLESS STELL STANLESS STELL[translate] athere was a hoie in the tree oniy a little way above,and that was the home of the ant 有一hoie在树oniy一个小的方式上面,并且那是蚂蚁的家[translate] aLower-of-cost-or-market 低费用或市场[translate]...
lower of cost or market [英][ˈləuə ɔv kɔst ɔ: ˈmɑ:kit][美][ˈlaʊɚ ʌv kɔst ɔr ˈmɑrkɪt] [经] 成本与市价孰低; 例句: The animal spirits driving investment can change abruptly, if productivity disappoints,growth expectations dip or the cost...
Financial Accounting: Apply Lower of Cost or Market Rule. Authored by: Prof Alldredge. Located at: https://youtu.be/PupmFC2pxH4. License: CC BY: Attribution Accounting Principles: A Business Perspective.. Authored by: James Don Edwards, University of Georgia & Roger H. Hermanson, Georgia St...
一般公认会计原则（Generally Accepted Accounting Principles）会计准则要求资产应低于其自身成本或其市场价值进行计帐。
lower of historical cost or net realizable value 历史成本与可变现净值孰低 cost or market 【经】 成本或市价 market replacement cost 【经】 市场重置成本 market to cost method 【经】 市价成本法 相似单词 lower adj. 1.下面的,下方的 2.在底部的,近底部的 3.朝海岸的 v. 1.[T]把…放低...
lower of cost or market [英][ˈləuə ɔv kɔst ɔ: ˈmɑ:kit][美][ˈlaʊɚ ʌv kɔst ɔr ˈmɑrkɪt][经] 成本与市价孰低;例句:The animal spirits driving investment can change abruptly, ...