成本与市价孰低原则 meaning in Chinese
lower-of-cost-or-market rule
Examples
- 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。
lower-of-cost-or-market rule