对完善短期投资期末计价成本与市价孰低法的探讨

Probes to the Perfection of Short-term Investment Pricing Cost and Which-os-low Market Price Method

短期投资期未计价采用成本与市价孰低法是指短期投资的市价在购买日以后下跌时 ,投资成本也应减到一个较低的价值所采用的一种方法。具体运用时有三种方法 :按投资总体计提。

Short term investment pricing at the end of the accounting period using the which is low method between cost and market price means a kind of method which is used when the market price of short term investment falls after the date of purchase and when the investment cost simultaneously falls to a relatively low value.It is of three ways:accrual according to total investment,accrual according to the category of investment and accrual according to individual investment.\;