求翻译：成本与市价孰低法是指按短期投资的总成本与总市价孰低计算提取跌价损失准备的方法，是存货的计价方法之一。对历史成本原则在运用时的修正，最明显地体现了稳健性原则，其具体含义是指：存货的成本低于市价时按成本计价；存货的市价低于成本的按市价计价。这一计价方法要求将存货因市价下跌而形成的损失计入当期损益，而对于存货因市价上涨而形成的收益不予预计。是什么意思？

Lower of cost or market is defined as the total cost of short-term investments and lower total market decline in value calculated extraction method of preparing the inventory valuation methods. The historical cost principle in the use of amendments, most evident in a sound principle, and its specifi

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The cost and market price shu low method is refers according to the short term investment total cost and the total market price shu low computation extraction falls in price the loss preparation method, is one of goods in stock idea price methods.To the historical cost principle in the utilization t

Lower of cost or market method of short-term investments are defined as the total costs and lower of the total market value calculation methods to extract unrealized loss reserve, is one of the inventory valuation methods. Amendments to principle of historical cost at the time of application, the mo