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
双语例句
- 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。 - At the lower of cost or market;
按成本或市价孰低； - 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 - Unrealized loss recognized when market value of long-term investments below their costs under the lower of cost or market valuation method.
指长期股权投资采成本与市价孰低法评价，当总市价较总成本为低，所认列之未实现跌价损失。 - However, a temporary investment in equity securities must be carried at the lower of its total cost or market value at the balance sheet date.
然而，权益证券（短期投资中为获得短期收益而持有的证券）方式的临时投资必须在资产负债表日以原成本和市场价格孰低的方式显示。 - 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 - Lower of total cost or total market
总成本与总市价孰低