| 成本与市价孰低法探究 |
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| 引用本文： | 刘宣杰 侯宝平 等. 成本与市价孰低法探究[J]. 长春大学学报, 2001, 11(6): 29-30 |
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| 作者姓名： | 刘宣杰 侯宝平 等 |
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| 作者单位： | [1]长春大学管理学院，吉林长春130022 [2]长春大学人文社会科学学院，吉林长春130022 |
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| 摘 要： | 分析了成本与市价敦低法在实务中确定市价所面临的困难，并从计算公式、有无市价和价格波动等方面进行了分析研究，提出了解决办法。
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| 关 键 词： | 成本市价孰低法 计算方法 市价 会计 |
| 文章编号： | 1009-3907(2001)06-0029-02 |
| 修稿时间： | 2001-09-28 |
A study of lowering of cost and market price |
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| LIU Xuan jie ,ZHEN Yu min ,HOU Bao ping. A study of lowering of cost and market price[J]. Journal of Changchun University, 2001, 11(6): 29-30 |
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| Authors: | LIU Xuan jie ZHEN Yu min HOU Bao ping |
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| Affiliation: | LIU Xuan jie 1,ZHEN Yu min 1,HOU Bao ping 2 |
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| Abstract: | 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. |
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| Keywords: | lowering of cost and market price calculating method market price |
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