current cost accounting

current-cost accounting. A method of measuring assets in terms of replacement cost. • This approach accounts for inflation by recognizing price changes in a company’s assets and restating the assets in terms of their current cost.

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词条贡献者

译者Lester，毕业于法国一流的高级翻译学院，擅长翻译各种与环境与自然资源相关的法律文件。