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

法律翻译Scott，毕业于新加坡知名法学院，专注翻译各类与豪华住宅买卖有关的法律文件。