lower of cost or market/LCM

glossary / lower of cost or market/LCM, 以成本或现时公平市价低者为准, 成本与市价孰低法

lower of cost or market/LCM

以成本或现时公平市价低者为准；成本与市价孰低法 存货盘点时的一种估价方法，或称cost or market, whichever is lower。按此法估价时，须比较原始购置成本〔acquisition cost〕和现时重置成本〔current replacement cost〕，亦即现时公平市价两者，以价值较低者为准确定存货价值。该估价方法有利于保护债权人的利益，但却容易导致存货价值被低估而企业收益被高估。

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