[经] lower of historic cost or net realizable value

lì shǐ chéng běn yǔ kě shí xiàn jìng zhí shú dī ㄌㄧˋ ㄕˇ ㄔㄥˊ ㄅㄣˇ ㄩˇ ㄎㄜˇ ㄕˊ ㄒㄧㄢˋ ㄐㄧㄥˋ ㄓˊ ㄕㄨˊ ㄉㄧ