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单词 cost method
释义

cost method

Definitions
1. Financial recording and reporting method in which a parent firm's investment in a subsidiary is shown at cost, without indicating the effect of the subsidiary's profit or loss on the investment. See also equity method.
2. Inventory valuation method based on the acquisition cost (invoice price of the purchases less discounts plus transportation).
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更新时间:2025/5/23 22:37:05