- replacement accounting
- n.固定资产的重置会计
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
replacement accounting
Look at other dictionaries:
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting Transaction — (deutsch buchhaltungstechnischer Geschäftsvorgang) beschreibt in der Softwaremodellierung ein Analysemuster nach Martin Fowler. Dieses Analysemuster wird benötigt, um das Thema Buchführung (doppelte Buchführung) softwaretechnisch modellieren und… … Deutsch Wikipedia
replacement value — The amount you would have to pay, at the present time, to replace a particular item, taking into consideration the item s age and condition. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business… … Law dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
replacement cost accounting — An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost. Bloomberg Financial Dictionary … Financial and business terms
replacement cost accounting — /rɪˌpleɪsmənt kɒst ə kaυntɪŋ/ noun a method of accounting in which assets are valued at the amount it would cost to replace them, rather than at the original cost. Also called current cost accounting. Compare historical cost accounting … Dictionary of banking and finance
replacement cost — price for replacing one asset with another similar asset (Accounting) … English contemporary dictionary
Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… … Wikipedia
Human resource accounting — Historical cost approachThis was the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters:… … Wikipedia
Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or … Wikipedia
FIFO and LIFO accounting — methods are means of managing inventory and financial matters involving the money a company ties up within inventory of produced goods, raw materials, parts, components, or feed stocks.LIFO accountingIn LIFO accounting, a historical method of… … Wikipedia
