- replacement current cost
- n.重置现行成本
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
replacement current cost
Look at other dictionaries:
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… … Big dictionary of business and management
current cost — 1) A cost calculated to take into consideration current circumstances of cost and performance levels. 2) The sum that would be required at current prices to purchase or manufacture an asset. This may be the replacement cost or the historical cost … Accounting dictionary
current cost — 1) A cost calculated to take into consideration current circumstances of cost and performance levels. 2) The sum that would be required at current prices to purchase or manufacture an asset. This may be the replacement cost or the historical cost … Big dictionary of business and management
current-cost — currˈent cost adjective (accounting) Of a system that values assets at the current cost of replacement (cf ↑historic cost under ↑history) • • • Main Entry: ↑current … Useful english dictionary
Replacement value — Current cost of replacing the firm s assets. The New York Times Financial Glossary * * * replacement value replacement value ➔ value1 * * * replacement value UK US noun [C] ► INSURANCE, FINANCE the amount of money that it would cost to replace… … Financial and business terms
replacement value — Current cost of replacing the firm s assets. Bloomberg Financial Dictionary * * * replacement value replacement value ➔ value1 * * * replacement value UK US noun [C] ► INSURANCE, FINANCE the amount of money that it would cost to replace something … Financial and business terms
replacement cost — See *current cost … Auditor's dictionary
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
replacement cost — noun current cost of replacing a fixed asset with a new one of equal effectiveness • Hypernyms: ↑cost * * * noun : the current cost of replacing a fixed asset with a new one of equal effectiveness … Useful english dictionary
cost — 1) An expenditure, usually of money, for the purchase of goods or services. 2) An expenditure, usually of money, incurred in achieving a goal, e. g. producing certain goods, building a factory, or closing down a branch. See also current cost;… … Big dictionary of business and management
