Although cost is the primary basis for valuation of inventories circumstances may arise under which inventory may properly be valued at less than cost .

虽然成本是存货 计价的主要基础，但是，有时也会出现 存货按低于成本的 价格计价的情况。

It is an important reform for our country to change from the mode of quota valuation to the mode of engineering inventory voluation in internationalization of the management in construction valuation .

由定额 计价模式到工程 量 清单计价模式是我国建设工程造价管理工作与国际接轨的重大改革。

In order to perfect the new evaluation method some questions that must go into seriously for the valuation norm of the construction project amount inventory are presented and taken as the auxiliary information for comprehensive fuzzy evaluation .

结合实际 情况，针对该 评标方法，提出了几个必须研究的问题，以作为模糊综合评价法的辅助资料，以完善新的评标方法。

According to Enterprise ' Accounting Rule & Inventory the article introduces the valuation principle and accounting methods of final inventory .

本文根据《企业会计准则&存货》分析介绍了 存货的期末 计价原则以及账务处理方法。

Estimated loss from sales valuation of merchandise inventory

按 售价 估计商品 库存损失