 |
| Chinese | English |
| 成本与市价孰低原则 | the lower of cost and market |
| 成本与市场价孰低法 | low of cost or market |
| 成本与市场价孰低法在资产负债表中，披露有价证券投资价格时，在投资成本与市场价两者中选价格低者进行公布 | lower of cost or market |
| 成本价与市场价孰低计价 | valuation at lower of cost or market |
|
| Chinese | English |
| 成本与市价孰低原则 | the lower of cost and market |
| 成本与市场价孰低法 | low of cost or market |
| 成本与市场价孰低法在资产负债表中，披露有价证券投资价格时，在投资成本与市场价两者中选价格低者进行公布 | lower of cost or market |
| 成本价与市场价孰低计价 | valuation at lower of cost or market |