cost名— 成本名 · 费用名 · 损失名 · 花费名 · 代价名 · 开支名 · 价款名 · 耗资名 · 价钱名 查看更多用例•查看其他译文 查看其他译文 © Linguee 词典, 2024 ▾ 外部资源(未审查的) Short-term investments, stated atthelower of cost or marketvalue, and long-term ...
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...
Using the lower of cost or market principle under U. S. GAAP, if the market value of inventory falls below its historical cost, the minimum value at which the inventory can be reported in the financial statements is the:() A. net realizable value. B. market price minus selling costs ...
lower of cost or market'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,选择成本与市场价值中的较低者作为资产的账面价值。 LCM原则的核心概念 LCM原则确保资产的账面价值不会高于其真实经济价值,从而避免虚增企业的...
网络成本与市价孰低原则 网络释义 1. 成本与市价孰低原则 财会术语表(L)_中华会计网校 ... Loss contingency 或有损失Lower-of-cost-or-market rule成本与市价孰低原则Land 土地,不… www.chinaacc.com|基于16个网页 例句
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...
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]...
Year-End Closing of the Books - University of Oregon 热度: university of oregon school of architecture and allied … 热度: LowerofCostorMarket Accounting"conservatism"requiresinventorytoberecordedatthelowerofcostormarket. Asaresult,firmsarerequiredto"write-down"theirinventorywhenthemarketvalueoftheirinvento...
Learn about lower of cost or market (LCM) in accounting. Understand how to use cost or market to value inventory with examples of lower of cost or...
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...