If ABC is a calendar-year corporation, on December 31 of year 1 it needs to review the fair value and cost to sell to see if it needs to adjust the group's carrying amount.

如果美国广播公司是日历-年公司，在十二月31日它需要检讨展览会价值和费用卖的1年如果它需要调整团体的运送数量。

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They could join forces to buy aluminium cans, as well as raw ingredients such as malt. This is the single biggest cost of each drink they sell.

他们可以集中力量购买铝罐，还有例如麦芽这样的原材料。这是他们每卖一瓶饮料的单个最高成本。

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I will sell this remnant to you, at cost.

我愿将此剩货照成本卖给你。

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With regard to distribution or marketing expense, the cost to sell and design the plan is the same regardless of the number of participants as long as you are dealing with one decision maker.

FORBES: Another Perspective on the Shifting 401(k) Landscape: David Witz of Fiduciary Risk Assessment LLC (March 20,2008)

The company is a huge beneficiary of globalisation: able not only to source its products at low cost in Asia but to sell the finished goods there as well (there was a near-riot in Beijing when customers could not buy the latest iPhone).

ECONOMIST: The Apple effect

But the industry average cost to operate and sell gas is 15 cents per gallon.

FORBES: How Bank Fees Hurt Gas Station Owners