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…。
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...
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。
The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
公平市价会计原则真的是造成此次金融海啸的原因之一吗？
Is Mark-to-market accounting really as one of the major reasons for the meltdown in the U.
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