英语词汇“lower of cost or market”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

phrase

(Accounting: Financial statements)

Lower of cost or market is a method of valuing assets where the asset is valued at either the historical cost or the fair market value, whichever is lower.

When the value of the inventory has declined below its cost, a firm may choose the lower of cost or market method.

If the cost of replacing inventory is lower than its recorded purchase cost, thelower-of-cost-or-market method is used to value the inventory.

Lower of cost or market is a method of valuing assets where the asset is valued at either the historicalcost or the fair market value, whichever is lower.

单词	lower of cost or market
释义	lower of cost or market in Accounting (loʊər əv kɔst ər mɑrkɪt) phrase (Accounting: Financial statements) Lower of cost or market is a method of valuing assets where the asset is valued at either the historical cost or the fair market value, whichever is lower. When the value of the inventory has declined below its cost, a firm may choose the lower of cost or market method. If the cost of replacing inventory is lower than its recorded purchase cost, thelower-of-cost-or-market method is used to value the inventory. Lower of cost or market is a method of valuing assets where the asset is valued at either the historicalcost or the fair market value, whichever is lower.
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lower of cost or market in Accounting