法律英语词汇“Cost or market method”的翻译、意思、用法、释义-法律词典

单词	Cost or market method
释义	成本市價孰低法 A method of inventory valuation where the lower of either the cost or market value of trading stock on hand is used. The market method refers to the cost of replacing goods on the inventory date and shows the lower cost of inventory on the balance sheet when prices are declining, but remains unaffected by a price rise. See also Trading stock. 使用交易中貨物的成本或市場價值兩者之中較低者來衡量存貨價值的方法。市場方法指盤存日商品的重置成本，當價格下降時，存貨在資產負債表上的價值會下降，當價格上漲時，存貨在資產負債表上的價值不受影響。另見 Trading stock。
随便看	Motion by consent Motive Motor accident Motor cycle Motorist Motor traffic offence Motor tricycle Motor vehicle Movable property Moving average price method Mugging Multilateral Multinational corporation Multi-party dispute Multiple counts Multiple directorship Multiple land use Multiple personality Multiple rates of interest Multiple test Multiplicity of proceedings Multiplier Multi-storey building Municipal law Murder

法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。