成本市价孰低法 Lower of Cost or Market

成本与市价孰低法 lower of cost or market ; lower - of - cost - or - market ; cost or market, whichever is lower ; low-of-cost-or-market rule

本钱或市价孰低法 lower of cost or market or

成本或市价孰低估价法 valuation at cost or market whichever is lower