- lower of cost and replacement cost rule
- Бухгалтерия: правило оценки по наименьшей из себестоимости (COST) и стоимости замещения (replacement cost)
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
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