- cost or market
- метод оценки складских запасов по минимуму цены (за основу принимается стоимость при покупке или текущая рыночная стоимость)
Большой англо-русский и русско-английский словарь. 2001.
cost or market
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Lower of Cost or Market — (LCM) is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of… … Wikipedia
Lower of Cost and Market Method — A requirement of GAAP in the United States that inventory be recorded at the lower of either the cost to produce it, the cost to repurchase it or the market value of the inventory. The lower of cost and market method has two boundaries on the… … Investment dictionary
lower of cost or market method — n. In accounting, an approach under which the value of goods held for sale is set at the lower of acquisition cost or market price. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
lower of cost or market — ( LOCOM) The accounting practice of reflecting the value of an asset at the lower of its historical cost or market value. American Banker Glossary … Financial and business terms
Стоимость или рыночная цена (COST OR MARKET) — См. Наименьшая между стоимостью и рыночной ценой (Lower Of Cost Or Market, LCM) … Словарь терминов по управленческому учету
lower of cost or market — A basis for inventory valuation where the inventory value is set at the lower of acquisition cost or current replacement cost (market) … Black's law dictionary
lower of cost or market — A basis for inventory valuation where the inventory value is set at the lower of acquisition cost or current replacement cost (market) … Black's law dictionary
lower of cost or market — LCM A method of valuing a current asset of an organization in which the value taken is either its purchase (or production) price or the cost of replacing it (by purchase or manufacture), whichever is the lower. The Companies Act (1985) requires… … Big dictionary of business and management
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Market failure — is a concept within economic theory wherein the allocation of goods and services by a free market is not efficient. That is, there exists another conceivable outcome where a market participant may be made better off without making someone else… … Wikipedia
Market microstructure — is a branch of finance concerned with the details of how exchange occurs in markets. While the theory of market microstructure applies to the exchange of real or financial assets, more evidence is available on the microstructure of financial… … Wikipedia
