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關注:1
2013-05-23 12:21
求翻譯:成本與市價孰低法是指按短期投資的總成本與總市價孰低計算提取跌價損失準備的方法,是存貨的計價方法之一。對歷史成本原則在運用時的修正,最明顯地體現了穩健性原則,其具體含義是指:存貨的成本低于市價時按成本計價;存貨的市價低于成本的按市價計價。這一計價方法要求將存貨因市價下跌而形成的損失計入當期損益,而對于存貨因市價上漲而形成的收益不予預計。是什么意思?![]() ![]() 成本與市價孰低法是指按短期投資的總成本與總市價孰低計算提取跌價損失準備的方法,是存貨的計價方法之一。對歷史成本原則在運用時的修正,最明顯地體現了穩健性原則,其具體含義是指:存貨的成本低于市價時按成本計價;存貨的市價低于成本的按市價計價。這一計價方法要求將存貨因市價下跌而形成的損失計入當期損益,而對于存貨因市價上漲而形成的收益不予預計。
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2013-05-23 12:21:38
Lower of cost or market is defined as the total cost of short-term investments and lower total market decline in value calculated extraction method of preparing the inventory valuation methods. The historical cost principle in the use of amendments, most evident in a sound principle, and its specifi
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2013-05-23 12:23:18
正在翻譯,請等待...
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2013-05-23 12:24:58
The cost and market price shu low method is refers according to the short term investment total cost and the total market price shu low computation extraction falls in price the loss preparation method, is one of goods in stock idea price methods.To the historical cost principle in the utilization t
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2013-05-23 12:26:38
Lower of cost or market method of short-term investments are defined as the total costs and lower of the total market value calculation methods to extract unrealized loss reserve, is one of the inventory valuation methods. Amendments to principle of historical cost at the time of application, the mo
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2013-05-23 12:28:18
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