lower of cost or market中文什么意思

• 成本与市价孰低

• lower:    vi.,n. ＝lour.
• cost:    n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失 ...
• or:    n. 【徽章】黑金色，黑色。
• market:    n. 1.(尤指牲畜和食品的)集市；市场；菜市，菜场。 ...
• at the lower of cost or market:    成本与市价孰低法

例句与用法

1. Lower of cost or market or lcm
   成本或市价孰低法
2. Inventories consist primarily of purchased game and phone cards and are valued at the lower of cost or market ( first - in , first - out method )
   存货清单主要有所购游戏和电话卡，以比市价低的价格估价（存货后进先出计价法） 。
3. 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。
4. What procedures are in place to ensure that inventories are valued on a consistent basis using the company ' s approved costing method ( i . e . , lower of cost or marketing on a fifo basis )
   采取什么程序以保证始终如一地按照公司批准的成本计算法确定存货价值（如市场与成孰低法，先进先出法等） ？

百科释义

Lower of cost or market (LCM) is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of replacement thus the inventory has lost value.

其他语言

lower of cost or marketとは意味：低価法｛ていかほう｝◆【略】LC◆【同】lower-of-cost-or-market (value [valuation]) method
lower of cost or market meaning：[Economics] = LCM A method of valuing a current asset of an organization in which the value taken is either its purchase (or production) price or the cost of replacing it (by purchase or manufacture...
lower of cost or market artinya：harga pokok terendah atau pasar
lower of cost or market перевод：сокр. LCM упр., учет наименьшая из двух: себестоимость или цена возможной продажи*(метод оценки, при котором стоимость актива принимается равной либо рыночной цене, либо...