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按成本计价
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in specified order only
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以按类别计算的总成本或总市价低者为准
lower of total cost or total market by group
存货按成本或市价孰低计价
reduction of inventory to lower of cost or market
成本价与市价按低价的存货计价法
指一种存货计价方法,即对库存商品或产品,其成本低于市价, 按成本价计算,如高于市价,则按市价计算的一种计算法
cost or market whichever is lower method of inventory valuation
成本价与市价按低价盘存计价法
cost or market whichever is lower method of inventory valuation
按分批实际进价法计算销售成本
cost of sale based on actual batch purchasing price
按成本加成及再出售价计算法
cost plus and resale method
按成本或市价孰低计价
valuation at lower of cost or market
按成本计价
value at cost
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