财务会计的一项重要惯例，是稳健性原则。根据稳健性原则，当企业现有存货的可变现净值下跌至成本以下时，就要按可变现净值对存货重新计价；反之，若可变现净值高于成本，则仍按成本计价。这就是存货计价的“成本与市价孰低法”。　　成本与市价孰低法在目前会计实务中被广泛应 An important practice in financial accounting is the principle of prudence. According to the principle of prudence, when the net realizable value of an enterprise’s existing inventories falls below the cost, the inventories are revalued at net realizable value; on the other hand, if the net realizable value is higher than the cost, the cost is still measured at cost. This is the stock valuation “the lower the cost and market price ”. The lower one between cost and market price is widely used in current accounting practice