English translation for "成本与市价孰低"

lower of cost or market

Related Translations:

总成本或总市价孰低:  lower of total cost or total market

市价:  market price

正常市价:  normal market value

市价变动:  change in market valueschanges in market values

现行市价:  current market pricecurrent market valueprevailing market price

股票市价:  market price of stocksmarket value of the sharemarket value of the stockstock-selling price

按市价:  at market priceat-the-market

至市价:  mark-to-market

操纵市价:  control the market price

市价上涨:  appreciation of market prices

Example Sentences:

	1.	The former gaap requires lower - of - cost - or - market in the accounting for marketable securities , applied on a portfolio basis 之前的一般公认会计原则要求，在有价证券组合的基础上，按照成本与市价孰低原则记录有价证券。
	2.	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。
	3.	Investment loss of a non - investment company , engaged in short - term or long - term investments , including unrealized loss on investments based on the lower of cost - or - market method , and loss recognized when making long - term investments , under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses 凡非以投资为业之公司，因从事短期及长期投资，在按成本与市价孰低法评价时所认列之未实现跌价损失，或从事长期投资，在依权益法按持股比例认列被投资公司本期亏损时所认列之投资损失属之。
	4.	Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future 文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。

Similar Words：

"成本与利润的时间价值" English translation, "成本与生产力比率" English translation, "成本与生产主管人" English translation, "成本与市场价孰低" English translation, "成本与市价按低价盘存法" English translation, "成本与市价孰低法" English translation, "成本与市价孰低估价法" English translation, "成本与市价孰低基础" English translation, "成本与市价孰低原则" English translation, "成本与收入持平" English translation