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...
valued by underthelower-of-cost-or-marketmethod. cpdc.com.tw cpdc.com.tw 本公司係以原始取得成本為入帳基礎,並按成本法或成本與市價孰低法評價。 cpdc.com.tw cpdc.com.tw As of March 31, 2005, the above financial assets were valued atthelower of cost or marketvalue. ...
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...
aInventories are valued at the lower of cost or market value. Product-related inventories are primarily maintained on the first-in, first-out method. Minor amounts of product inventories, including certain cosmetics and commodities, are maintained on the last-in, first-out method. The cost of ...
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 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...
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 ...
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 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...
university of oregon school of architecture and allied … 热度: LowerofCostorMarket Accounting"conservatism"requiresinventorytoberecordedatthelowerofcostormarket. Asaresult,firmsarerequiredto"write-down"theirinventorywhenthemarketvalueoftheirinventorysubstantiallydeclines. ...