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
One handy example is the replacement of the slide rule by the pocket calculator. 一个简便的事例是用袖珍计算器代替计算尺。
Characteristics such as minimization of acquisition cost, role of opportunity cost, role of peripheral cost and application of replacement rule will affect the costs of the cultivation of high level athletes in universities and colleges. 获得成本最低化、机会成本作用、边际成本作用、替代规则运用等特征会影响高校高水平运动员的培养成本。