valuation at cost

英 [ˌvæljuˈeɪʃn æt kɒst]

美 [ˌvæljuˈeɪʃn æt kɔːst]

成本估价（计价）法

The rule for stock valuation is that it should be taken at cost price or market price, whichever is the lower.
库存估价的原则是：按成本价或市场价估算，两数中取其小。
Although cost is the primary basis for valuation of inventories, circumstances may arise under which inventory may properly be valued at less than cost.
虽然成本是存货计价的主要基础，但是，有时也会出现存货按低于成本的价格计价的情况。
Valuation at cost or market whichever is lower
成本或市价孰低估价法
It presented significant ideas for improving the quality of project valuation, making a further effort to work at project cost and giving information about proper awareness, understanding and application of the two different project valuation patterns.
以便于正确认识、理解、应用两种不同的计价模式，提高工程计价的质量，搞好工程造价工作。
It shows that customers with higher valuation will choose threshold strategies to make decision once arriving at websites when the delay cost function of them continuous strict increases with the auction remaining time, no matter the delay cost function is in linear or exponential form.
研究表明：无论延期成本为线性形式还是指数形式，只要高估价顾客的延期成本函数为拍卖剩余时间的连续的严格增函数，那么高估价顾客到达网站时都会根据阈值战略进行决策。