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单词 current cost accounting
释义

Definition of current cost accounting in English:

current cost accounting

noun
mass noun
  • A method of accounting in which assets are valued on the basis of their current replacement cost, and increases in their value as a result of inflation are excluded from calculations of profit.

    时价会计,现行成本会计

    Example sentencesExamples
    • The most successful push for an alternative has been for variations of replacement cost accounting, often referred to as current cost accounting.
    • There have been several forms of current cost accounting, purchasing power accounting and so on since the mid 1970s that have been proposed as alternatives.
    • Why is current cost accounting the most relevant way of assessing competitive advantage?
    • They discuss the subsequent prescription of current cost accounting principles.
    • They indicated that rather than attempt to revise all of the historical cost accounting groundwork, most firms should merely attempt to modify their current cost accounting systems.

Definition of current cost accounting in US English:

current cost accounting

noun
  • A method of accounting in which assets are valued on the basis of their current replacement cost, and increases in their value as a result of inflation are excluded from calculations of profit.

    时价会计,现行成本会计

    Example sentencesExamples
    • They indicated that rather than attempt to revise all of the historical cost accounting groundwork, most firms should merely attempt to modify their current cost accounting systems.
    • They discuss the subsequent prescription of current cost accounting principles.
    • The most successful push for an alternative has been for variations of replacement cost accounting, often referred to as current cost accounting.
    • There have been several forms of current cost accounting, purchasing power accounting and so on since the mid 1970s that have been proposed as alternatives.
    • Why is current cost accounting the most relevant way of assessing competitive advantage?
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更新时间:2025/7/18 3:51:00