replacement cost basis

replacement cost basis
n.重置成本制

English-Chinese dictionary of mining (英汉矿业大词典). 2013.

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  • cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… …   Law dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost …   Accounting dictionary

  • cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost …   Big dictionary of business and management

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  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Whole-life cost — Whole life cost, or Life cycle cost (LCC), refers to the total cost of ownership over the life of an asset [1]. Also commonly referred to as cradle to grave or womb to tomb costs. Costs considered include the financial cost which is relatively… …   Wikipedia

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  • historical cost accounting — /hɪ stɒrɪk(ə)l kɒst/ noun the preparation of accounts on the basis of historical cost, with assets valued at their original cost of purchase. Compare replacement cost accounting …   Dictionary of banking and finance

  • lower of cost or market — A basis for inventory valuation where the inventory value is set at the lower of acquisition cost or current replacement cost (market) …   Black's law dictionary

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