證券投資分析人員◆會計及財務分析題庫下載題庫

Lower of cost or net realizable value 成本與淨變現價值孰低法 / 決定存貨的基礎是依照成本與淨變現價值兩者中較低者 The lower of cost or net realizable value concept means that inventory should be reported at the lower of its cost or the amount at which it can be sold. Net realizable value is the expected selling price of something in the ordinary course of business, less the costs of completion, selling, and transportation.