「to be stated at the lower of cost and realizable value」の訳／意味 — 経済金融・証券会計訳語辞典

to be stated at the lower of cost and realizable value ［1件マッチ］

to be stated at the lower of cost and realizable value Ｇ経取得原価か実現可能価額のいずれか低い方で計上されるＧ経経