成本与市价孰低法
- 网络lower of cost or market; LCM; cost or market,whichever is lower
成本与市价孰低法成本与市价孰低法
lower of cost or market
成本与市价孰低法（lower of cost or market）：进行存货期末计量时，如果市场价值已经低于当初进货成本，必须选择以较低 …
LCM
‧原旧公报时已规定存货应以成本与市价孰低法(LCM)评价，但成本之计算已采用LIFO者，不得再采用LCM评价。‧由於LIFO系假 …
cost or market,whichever is lower
Abbreva... ... cost of sales 销货成本 cost or market,whichever is lower 成本与市价孰低法 cost-plus pricing 成本加成计价法 ...
st or Market whicheveris Lower
稳健性原则在现行财务会计实务中最有代表性的例证就是存货计价的“成本与市价孰低法”(勘st or Market whicheveris Lower)。 …
method
low-of-cost-or-market rule
常用会计名词中英文... ... long-term liability 长期负债 low-of-cost-or-market rule 成本与市价孰低法 maker of a note 出票人 ...
lower of cost or market method
会计... ... loss on repossession 收回商品损失 lower of cost or market method 成本与市价孰低法 lump-sum purchase 整批购买 ...
Lower-of-cost-or market method LCM
非常实用的英文会计术语... ... Leverage 杠杆 Lower-of-cost-or market method LCM 成本与市价孰低法 Quick assets 速动资产 ...
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