成本与市价孰低法是对历史成本原则在运用时的修正。在这一方法下 ,虽然存货在取得时应以历史成本作为入账价值 ,但随后其市价如果下降而低于历史成本时 ,该存货的价值应以市价计价。这一方法体现了稳健性原则 ,也有助于各会计期间财务状况和经营成果的相对正确。在这一方法中 The lower one between cost and market price is the revision of the historical cost principle when it is used. Under this method, although the inventory should be recorded as historical cost when it is acquired, the market value of the inventory should then be valued at the market price if the market price subsequently drops below historical cost. This approach reflects the principle of prudence and also helps to make the financial position and operating results relatively correct during each accounting period. In this method