- whichever is lower
- 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.
Большой англо-русский и русско-английский словарь. 2001.
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
Navratnas — See Navaratna for the talisman, set of stones and gems. : See Nine Gems for the well known navratnas of Akbar and Vikramaditya s courts. Navratnas are the status given originally nine Public Sector Enterprisesor PSE, identified by the Government… … Wikipedia
Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · … Wikipedia
security — /si kyoor i tee/, n., pl. securities, adj. n. 1. freedom from danger, risk, etc.; safety. 2. freedom from care, anxiety, or doubt; well founded confidence. 3. something that secures or makes safe; protection; defense. 4. freedom from financial… … Universalium
Navratna — For the talisman, set of stones and gems, see Navaratna. For the well known navratnas of Akbar and Vikramaditya s courts, see Nine Gems. Navratna was the title given originally to nine Public Sector Enterprises (PSEs) identified by the Government … Wikipedia
Loan modification in the United States — Loan modification, the systematic alteration of contactual mortgage loan agreements, has been practiced in the United States since the 1930s. During the Great Depression loan modification programs took place at the state level in an effort to… … Wikipedia
Pay per click — Internet marketing Display advertising Email marketing E mail marketing software Interactive advertising … Wikipedia
New York Republican State Committee — New York State Republican Committee Chairman Edward F. Cox Senate leader Dean Skelos Assembly leader Brian Kolb Headquarters 315 State Street … Wikipedia
Paracetamol hepatotoxicity — is injury to the liver resulting from excessive use of the analgesic drug paracetamol (called acetaminophen in the United States). It is the most common cause of acute liver failure in the United States and the United Kingdom.Damage to the liver … Wikipedia
Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… … Wikipedia
Systolic hypertension — In medicine, systolic hypertension is defined as an elevated systolic blood pressure. If systolic blood pressure is elevated with a normal diastolic blood pressure, it is called isolated systolic hypertension. Systolic hypertension may be due to… … Wikipedia