In applying the lower-of-cost-or- market rule, the total cost of the marketable equity securities is compared with its current market value, and the lower of these two amounts is used as the balance sheet valuation.

 
  • 在采用成本與市價(jià)孰低規則時(shí),將權益性證券的總成本與其現行市價(jià)比較,兩者中較低的作為資產(chǎn)負債表中的價(jià)值。
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