作为稳健原则的一个应用典范，成本与市价就低法是西方会计长期实践的产物。但作为一种借鉴，成本与市价孰低法在我国会计工作中也得到了一定运用，目前，主要有三种表现形式。一、短期投资的成本与市价孰法在我国短期投资会计工作中，短期投资的期末计价采用成本与市价就低 As an application example of sound principles, the low cost and the low market price are the products of the long-term practice of western accounting. However, as a reference, the lower one between cost and market price has also been used in accounting work in our country. At present, there are mainly three manifestations. First, the short-term investment costs and market price method In our short-term investment accounting work, short-term investment using the final cost of the market and the price is low