If the replacement cost of an item in the inventory is lower than its cost, the use of the lower of cost or market rule provides two advantages...

如果某项存货的重置成本低于其成本，使用成本与市价孰低原则有两个优点…。

youdao

Supporting evidence for the business benefit estimates usually includes market research data for new products or services, business cost data for projects focused on cost reduction, or both.

评估这个商业利益的支持证物通常包含少量产品或者服务的市场调查，项目所关注成本缩减的商业成本数据，或者两者兼有。

youdao

An import is considered to have been "dumped" when it is sold in a foreign market at or below cost to gain market share.

认定“倾销”的主要依据是当一种进口产品为了提高市场份额，而在某一海外市场以成本价或低于成本价销售。

youdao

But a lot of that market has moved to free or low-cost advertising on the Internet, including sites like Craigslist.

VOA: special.2009.03.21

Do you have replacement cost or market value coverage?

FORBES: Are You Prepared for a Disaster?

This being a prototype, the Samsung rep we spoke with had no clue on what such a device might cost or when it might come to market -- or even if this thing will ever see the light of day, so don't get your dual-hopes up just yet.

ENGADGET: Samsung's dual-display Windows 8 laptop and other prototypes, hands-on

But if the surviving spouse waits, he or she gets to lift the house's cost basis part way or all the way to current market level, depending on the state, and that may be the better deal.

FORBES: Serial Homesteading