- current cost method
- Аудит: метод учёта по текущим затратам
Универсальный англо-русский словарь. Академик.ру. 2011.
current cost method
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Current Exposure Method — A system used by financial institutions to measure the credit risk of losing anticipated cash flows from forwards, swaps, options and other derivatives contracts they are party to, in the event the counterparty to the contract should default. An… … Investment 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 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
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
current cost accounting — /ˌkʌrənt kɒst əˌkaυntɪŋ/ noun a method of accounting which notes the cost of replacing assets at current prices, rather than valuing assets at their original cost. Abbr CCA … Marketing dictionary in english
current cost accounting — /ˌkʌrənt kɒst əˌkaυntɪŋ/ noun a method of accounting which notes the cost of replacing assets at current prices, rather than valuing assets at their original cost. Abbreviation CCA … Dictionary of banking and finance
current cost rate — See step rate method … Ballentine's law dictionary
current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… … Financial and business terms
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
