摘要
分析了成本与市价孰低法在实务中确定市价所面临的困难 ,并从计算方式、有无市价和价格波动等方面进行了分析研究 。
The article analyses the difficulty of which the lowing of cost and market price faces in fixing the market price in business and makes an analysis of calculating method,having and non having market price,price fluctuation and so on.In the meanwhile,it raises the solving method.
出处
《长春大学学报》
2001年第6期29-30,共2页
Journal of Changchun University
关键词
成本市价孰低法
计算方法
市价
会计
lowering of cost and market price
calculating method
market price
