可变现净值孰低

Lower of net realizable value

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1
本文主要阐述应用成本与可变现净值孰低法的必要性及其适用条件等。
This paper described the necessity of applying cost and net realizable value LCM and its application conditions.
2
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."

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