Перевод: с русского на английский

с английского на русский

cost or whichever is lower

См. также в других словарях:

  • lower of cost or market — LCM A method of valuing a current asset of an organization in which the value taken is either its purchase (or production) price or the cost of replacing it (by purchase or manufacture), whichever is the lower. The Companies Act (1985) requires… …   Big dictionary of business and management

  • Reduced cost — In linear programming, reduced cost, or opportunity cost, is the cost for increasing a variable by a small amount, i.e., the first derivative from a certain point on the polyhedron that constraints the problem. When the point is a vertex in the… …   Wikipedia

  • Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · …   Wikipedia

  • Pay per click — Internet marketing Display advertising Email marketing E mail marketing software Interactive advertising …   Wikipedia

  • Navratnas — See Navaratna for the talisman, set of stones and gems. : See Nine Gems for the well known navratnas of Akbar and Vikramaditya s courts. Navratnas are the status given originally nine Public Sector Enterprisesor PSE, identified by the Government… …   Wikipedia

  • Loan modification in the United States — Loan modification, the systematic alteration of contactual mortgage loan agreements, has been practiced in the United States since the 1930s. During the Great Depression loan modification programs took place at the state level in an effort to… …   Wikipedia

  • inventory — inventoriable, adj. inventorial, adj. inventorially, adv. /in veuhn tawr ee, tohr ee/, n., pl. inventories, v., inventoried, inventorying. n. 1. a complete listing of merchandise or stock on hand, work in progress, raw materials, finished goods… …   Universalium

  • security — /si kyoor i tee/, n., pl. securities, adj. n. 1. freedom from danger, risk, etc.; safety. 2. freedom from care, anxiety, or doubt; well founded confidence. 3. something that secures or makes safe; protection; defense. 4. freedom from financial… …   Universalium

  • Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… …   Wikipedia

  • National Youth Council of Singapore — NYC logo The National Youth Council of Singapore (Malay : Majlis Belia Kebangsaan Singapura) otherwise known as the National Youth Council (NYC) is the nationally sanctioned youth council in Singapore and a division of the People s… …   Wikipedia

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