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1 lower cost
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2 lower cost
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3 lower cost
Большой англо-русский и русско-английский словарь > lower cost
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4 lower cost or market
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5 lower cost alternatives
Макаров: дешевые заменителиУниверсальный англо-русский словарь > lower cost alternatives
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6 lower cost or market
harga beli atau pasar mana lebih rendah -
7 at lower cost
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8 at lower cost
Атомная энергия: с меньшими затратами -
9 at lower cost
dengan biaya lebih sedikit -
10 lower
1. a от 1 I2. a низшийthe lower ranks of life, the lower walks of life — низшие слои общества
3. a недавний4. a геол. нижний, более ранний5. v спускать; опускать6. v опускаться, падать7. v снижать; уменьшать8. v снижаться, уменьшатьсяoil will lower in price — нефть подешевеет, нефть снизится в цене
9. v понижать10. v уменьшать высоту, делать нижеmuch lower — гораздо более низкий; гораздо ниже
11. v ослаблять12. v унижать13. v разг. проглотить, съестьСинонимический ряд:1. cheaper (adj.) cheaper; more inexpensive; more low-cost; more low-priced; more popular; more reasonable; more uncostly; more undear2. coarser (adj.) coarser; crasser; cruder; grosser; more incult; more inelegant; more uncouth; more uncultivated; more uncultured; more unrefined; more vulgar; rawer; rougher; ruder3. deeper (adj.) deeper; lower; more bass; more low-pitched4. inferior (adj.) beneath; demeaning; inferior; less; lesser; low; nether; subjacent; under5. meaner (adj.) baser; filthier; fouler; meaner; more abhorrent; more contemptible; more despicable; more detestable; more disgusting; more loathsome; more low-down; more obnoxious; more odious; more reprehensible; more repugnant; more servile; more sordid; more squalid; nastier; rottener; shabbier; sorrier; uglier; viler; wretcheder6. more downcast (adj.) bluer; droopier; duller; gloomier; more chapfallen; more crestfallen; more dejected; more depressed; more disconsolate; more dispirited; more doleful; more down; more downcast; more downhearted; more down-in-the-mouth; more downthrown; more heartsick; more heartsore; more heavy-hearted; more hipped; more low-spirited; more melancholic; more melancholy; more mopey; more saddened; more soul-sick; more spiritless; more sunk; more woebegone; sadder; unhappier; worse7. more ignoble (adj.) humbler; lowlier; more baseborn; more ignoble; more lowborn; more plebeian; more unennobled; more unwashed8. more subaverage (adj.) more subaverage; more subnormal9. more unwell (adj.) more ailing; more indisposed; more off-color; more offish; more poorly; more underly; more unwell; sicklier10. poorer (adj.) flatter; more beggared; more broke; more destitute; more fortuneless; more impecunious; more impoverished; more indigent; more necessitous; more penurious; more poverty-stricken; more stone-broke; more strapped; more unprosperous; needier; poorer; stonier11. small (adj.) more inferior; more lesser; more minor; more minor-league; more secondary; more under; petty; small12. smaller (adj.) more hushed; more low-key; more subdued; quieter; smaller; softer13. depreciate (verb) cheapen; decry; depreciate; devalorize; devaluate; devalue; downgrade; mark down; underprize; underrate; undervalue; write down; write off14. depress (verb) couch; demit; depress; droop; let down; plunge; sink; submerge; take down15. fall (verb) descend; drop; fall16. glower (verb) darken; frown; gloom; glower; scowl; threaten17. humble (verb) abase; bemean; cast down; debase; degrade; demean; disgrace; humble; humiliate18. modulate (verb) modulate; muffle; subdue19. reduce (verb) chop; clip; crop; curtail; cut; cut back; cut down; decrease; diminish; lessen; lop; prune; reduce; shave; shear; slash; trim20. soften (verb) pare; quiet down; soften; turn down21. downward (other) below; down; downward; downwards; to the floor; to the groundАнтонимический ряд:amplify; brighten; elevate; exalt; heighten; higher; hoist; honour; increase; raise; superior -
11 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
12 cost leader
Общая лексика: компания, которая производит товары или оказывает услуги по более низкой цене, чем конкуре (A company which has a competitive advantage by producing goods or offering services at a lower cost than its competitors.) -
13 lower of cost or market principle
Englisch-Deutsch Fachwörterbuch der Wirtschaft > lower of cost or market principle
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14 lower-of-cost-or-market rule
учет правило наименьшей цены*Syn:See:
* * *
lower-of-cost-or-market (LCM) rule правило "самой низкой цены": метод оценки материальных производственных запасов (инвестиций) по низшей из двух цен – по первоначальной стоимости (себестоимости) или по рыночной стоимости.* * *Англо-русский экономический словарь > lower-of-cost-or-market rule
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15 cost
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16 lower
I transitive verb1) (let down) herab-/hinablassen; einholen [Flagge, Segel]lower oneself into — hinuntersteigen in (+ Akk.) [Kanalschacht, Keller]
lower oneself into a chair — sich in einen Sessel sinken lassen
2) (reduce in height) senken [Blick]; niederschlagen [Augen]; absenken [Zimmerdecke]; auslassen [Saum]3) (lessen) senken [Preis, Miete, Zins usw.]4) (degrade) herabsetzenlower oneself to do something — sich so weit erniedrigen, etwas zu tun
5) (weaken) schwächen; dämpfen [Licht, Stimme, Lärm]II 1. comparative adjectivelower one's voice — leiser sprechen; die Stimme senken (geh.)
1) unter... [Nil, Themse usw., Atmosphäre]; Unter[jura, -devon usw., -arm, -lippe usw.]; Nieder[rhein, -kalifornien]2) (in rank) unter...lower mammals/plants — niedere Säugetiere/Pflanzen
2. comparative adverbthe lower orders/classes — die Unterschichten/die unteren Klassen
tiefer [sinken, hängen usw.]* * *1) (to make or become less high: She lowered her voice.) senken2) (to let down: He lowered the blinds.) herunterlassen* * *low·er1[ˈləʊəʳ, AM ˈloʊɚ]in the \lower back im unteren Rücken\lower floor untere Etage\lower jaw Unterkiefer m\lower lip Unterlippe fthe \lower reaches of the ocean die tieferen Regionen des Ozeansthe L\lower Rhine GEOG der NiederrheinII. vt1. (move downward)▪ to \lower sth etw herunterlassen▪ to \lower oneself:she \lowered herself into a chair sie ließ sich auf einem Stuhl niederthe miners \lowered themselves into the tunnel die Bergleute ließen sich in den Stollen hinunterto \lower one's arm/hands den Arm/die Hände senkento \lower one's eyes die Augen niederschlagen, den Blick senkento \lower one's head den Kopf senkento \lower a flag/the sails eine Fahne/die Segel einholento \lower the hem den Saum herauslassento \lower the landing gear das Fahrgestell ausfahrento \lower a lifeboat NAUT ein Rettungsboot zu Wasser lassen [o aussetzen]to \lower the periscope das Periskop einfahren2. (decrease)▪ to \lower sth etw verringern [o senken]his crude jokes \lowered the tone of the evening seine derben Witze drückten das Niveau des Abendsto \lower one's expectations/sights seine Erwartungen/Ansprüche zurückschraubento \lower one's guard seine Deckung vernachlässigento \lower the heat die Temperatur zurückdrehento \lower interest rates die Zinssätze senkento \lower prices/taxes die Preise/Steuern senkento \lower the quality die Qualität mindernto \lower one's voice seine Stimme senkento \lower one's standards seine Anforderungen zurückschrauben3. (demean)I wouldn't \lower myself to respond to his insults ich würde mich nicht auf sein Niveau begeben und auf seine Beleidigungen antwortenI'd never have expected him to \lower himself by stealing ich hätte nie gedacht, dass er so tief sinken könnte und stehlen würdelow·er2[laʊəʳ, AM laʊr]▪ to \lower at sb jdn finster ansehen* * *I ['ləʊə(r)]1. adj1) (in height) niedriger; part, half, limb, storey, latitude untere(r, s); note tiefer; (GEOG) Nieder-lower leg/arm — Unterschenkel m/-arm m
lower jaw/lip — Unterkiefer m/-lippe
hemlines are lower this year — die Röcke sind dieses Jahr länger
the lower deck (of bus) — das untere Deck; (of ship) das Unterdeck
a lower middle-class family — eine Familie aus der unteren Mittelschicht
the lower school — die unteren Klassen, die Unter- und Mittelstufe
See:→ lower sixth (form)2. advtiefer, leiser3. vt1) (= let down) boat, injured man, load herunterlassen; eyes, gun senken; mast umlegen; sail, flag einholen; bicycle saddle niedriger machen"lower the lifeboats!" —
"lower away!" — " holt ein!"
2) (= reduce) pressure, risk verringern; price, interest rates, cost, tone, temperature senken; morale, resistance schwächen; standard herabsetzenthat is no excuse for lowering the standards of service — das ist keine Entschuldigung dafür, den Service zu verschlechtern
to lower oneself — sich hinunterlassen; (socially) sich unter sein Niveau begeben
to lower oneself to do sth — sich herablassen, etw zu tun
4. visinken, fallen II ['laʊə(r)]viSee:= academic.ru/43910/lour">lour* * *lower1 [ˈlaʊə(r)] v/i1. finster oder drohend blicken:lower at sb jemanden finster oder drohend ansehenb) sich mit schwarzen Wolken überziehen (Himmel)lower2 [ˈləʊə(r)]A v/t1. eine Mauer etc niedriger machen2. die Augen, den Gewehrlauf etc, auch die Stimme, den Preis, die Temperatur etc senken, das Wahlalter etc auch herabsetzen3. fig erniedrigen:lower o.s.a) sich demütigen,b) sich herablassen4. abschwächen, mäßigen:lower one’s hopes seine Hoffnungen herabschrauben5. herunter-, herab-, niederlassen, FLUG das Fahrgestell ausfahren, eine Fahne, ein Segel niederholen, streichen; → flag1 A 1B v/i1. niedriger werden (auch fig)2. fig sinken, heruntergehen, fallenlower3 [ˈləʊə(r)]A komp von low1 AB adj1. niedriger (auch fig):a lower estimate eine niedrigere Schätzung2. unter(er, e, es), Unter…:3. GEOG Unter…, Nieder…:Lower Austria Niederösterreich n4. neuer, jünger (Datum):of a lower date jüngeren Datums5. BIOL nieder (Pflanzen etc)* * *I transitive verb1) (let down) herab-/hinablassen; einholen [Flagge, Segel]lower oneself into — hinuntersteigen in (+ Akk.) [Kanalschacht, Keller]
2) (reduce in height) senken [Blick]; niederschlagen [Augen]; absenken [Zimmerdecke]; auslassen [Saum]3) (lessen) senken [Preis, Miete, Zins usw.]4) (degrade) herabsetzenlower oneself to do something — sich so weit erniedrigen, etwas zu tun
5) (weaken) schwächen; dämpfen [Licht, Stimme, Lärm]II 1. comparative adjectivelower one's voice — leiser sprechen; die Stimme senken (geh.)
1) unter... [Nil, Themse usw., Atmosphäre]; Unter[jura, -devon usw., -arm, -lippe usw.]; Nieder[rhein, -kalifornien]2) (in rank) unter...lower mammals/plants — niedere Säugetiere/Pflanzen
2. comparative adverbthe lower orders/classes — die Unterschichten/die unteren Klassen
tiefer [sinken, hängen usw.]* * *adj.ausfahren (Fahrgestell) adj.klein adj.unterer adj. v.absenken (Grundwasserspiegel) v.niederlassen v. -
17 cost
1. nиздержки; затраты; расходы; тж перен. цена; стоимостьto bear costs — нести издержки / затраты
to cut the costs — сокращать затраты / расходы
to increase costs — увеличивать затраты / расходы
to keep the rise in the cost of living within certain bounds — удерживать рост стоимости жизни в определенных пределах
to lower the costs — сокращать затраты / расходы
to meet the costs — оплачивать / покрывать расходы
to minimize the costs — сводить затраты / расходы к минимуму
to offset costs — компенсировать затраты / расходы
to pay the costs — оплачивать издержки / затраты / расходы
to reduce the costs — сокращать затраты / расходы
- actual coststo reimburse the cost — возмещать стоимость чего-л.
- additional costs
- administrative costs
- annual costs
- average cost
- capital costs
- cost of exports
- cost of imports
- cost of living
- cost of transport
- court costs
- current costs
- development cost
- direct costs
- estimated cost
- extraordinary cost
- extraordinary costs
- foreign-exchange cost
- indirect costs
- labor costs
- law costs
- legal costs
- living costs
- maintenance costs
- material costs
- monetary cost
- operating costs
- prime cost
- production costs
- salary costs
- staff costs
- target costs
- total cost
- unscheduled costs
- wage costs
- war costs 2. cost, costvстоить, обходиться -
18 cost
PRICE, COST, CHARGEPrice имеет в виду денежную сумму, которую запрашивает продающий за какой-л. товар, и соответствует русскому 'цена'; cost обозначает ту денежную сумму, в которую приобретенная вещь фактически обходится покупателю, и обычно переводится русским 'стоимость': market prices 'рыночные цены', wholesale (retail) prices 'оптовые (розничные) цены', to reduce (to cut, to lower) prices 'снижать цены', но cost of purchases 'стоимость покупок', costs of living 'стоимость жизни'. Разница между price и cost отчетливо выступает в выражении to buy at cost prices 'покупать по закупочным ценам' (т. е. по ценам, сближающимся с фактической стоимостью). Price и cost могут взаимозаменяться в выражениях What's the cost of the article? и What's the price of the article? Cost, в отличие от price, может употребляться метафорически и в этом случае соответствует русскому 'цена': at all costs 'любой ценой'; at the cost of one's life 'ценой собственной жизни'. Charge имеет в виду плату, которую требует какое-л. лицо за оказываемые услуги: charge for registering a deed 'плата за оформление сделки'.Difficulties of the English language (lexical reference) English-Russian dictionary > cost
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19 lower of cost and net realizable value rule
учет правило выбора меньшего из затрат и чистой цены возможной реализации* (метод оценки запасов и незавершенного производства, при котором в финансовой отчетности указывается меньшая величина из суммы затрат и чистой цены возможной реализации)See:Англо-русский экономический словарь > lower of cost and net realizable value rule
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20 lower of cost or market
сокр. LCM упр., учет наименьшая из двух: себестоимость или цена возможной продажи* (метод оценки, при котором стоимость актива принимается равной либо рыночной цене, либо стоимости приобретения (производства) данного актива в зависимости от того, какая из них является меньшей)See:ceiling 5) а), lower of cost and net realizable value rule, specific identification, retail inventory method, weighted average inventory method, first in first out, last in first out, gross margin method* * *. . Словарь экономических терминов .Англо-русский экономический словарь > lower of cost or market
См. также в других словарях:
lower-cost — UK US adjective ► LOW COST(Cf. ↑low cost) … Financial and business terms
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Lower of Cost or Market — (LCM) is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of… … Wikipedia