lower-of-cost-or market 中文意思是什麼

lower-of-cost-or market 解釋
成本與市場價孰低
  • lower : adj 〈low 的比較級〉1 較低的。2 下級的，低級的。 lower animals 下等動物。3 南部的。 in lower Manh...
  • of : OF ＝Old French 古法語。
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • or : or2,〈古、詩〉在…之前，比…更早〈普通用or ever, or e'er〉。n. 【徽章】黑金色，黑色。
  • market : n 1 （尤指牲畜和食品的）集市；市場；菜市，菜場。2 需要，銷路；推銷地區。3 市價；行情，市面，市況...
  1. The dumping in economic refers to selling goods abroad at a discriminated price than is charged for them in the home market, or at a price lower than the goods " marginal cost. as a measure of the international trade, dumping can be divided into many types such as sporadic dumping, predatory and persistent dumping. dumping in legislation is different to which in economic

    如果以傾銷商品在出口國國內市場銷售價格是否低於其生產成本來劃分，傾銷可分為價格傾銷與成本傾銷兩種；以價格歧視的形式來劃分，傾銷可分為產品傾銷、匯率傾銷及勞務傾銷等；以傾銷持續時間的長短來劃分，傾銷可分為突發性傾銷、短期傾銷及長期性傾銷（或連續性傾銷） 。
  2. 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

    凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。
  3. The former gaap requires lower - of - cost - or - market in the accounting for marketable securities, applied on a portfolio basis

    之前的一般公認會計原則要求，在有價證券組合的基礎上，按照成本與市價孰低原則記錄有價證券。
  4. The market of the paper products is very wide. the cost of investing this item is lower, easy operating, need less staff one or two, little area for installing, and soonly get great profit

    Yqzd - 200自動紙碟盤機生產一次性紙碟紙盤。原料為白卡紙白板紙或者原紙。
  5. 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:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  6. Unrealized loss recognized when market value of long - term investments below their costs under the lower of cost or market valuation method

    指長期股權投資采成本與市價孰低法評價，當總市價較總成本為低，所認列之未實現跌價損失。
  7. Today, paper cups, paper containers and paper products have been widely used in our lives and many fields. the market of the paper products is very wide. the cost of investing this item is lower, easy operating, need less staff one or two, little area for installing, and soonly get great profit

    Yqzb - 16自動紙杯機國內常用型，可以生產從4盎司到16盎司的市場杯，廣告杯，冰淇淋杯，咖啡杯，飲料杯等單面pe膜一次性環保紙杯。
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