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lower of cost or market method [5件マッチ]
  1. lower of cost or market method    低価法
  2. new basis‐type lower of cost or market method    切放低価法
  3. reversal-type lower of cost or market method    洗替低価法
  4. lower of cost or market value method    低価法
  5. valuation by LCM (lower of cost or market) method    低価法による評価
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