No.5 financial statement of FASB on"the Recognization and Measurement of Enterprise Financial Report"has put forward 5 kinds of measurement attributes including historic cost,current cost,current market value and net realizable value,present value of future cash flow.
FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。
参考来源 - 论会计的计量属性及其现实选择·2,447,543篇论文数据,部分数据来源于NoteExpress
This is the current cost of a new accounting requirements.
这对现行的成本会计提出了新的要求。
The general cost consists of the history cost, current cost and quit cost.
综合成本由历史成本、当前成本和退出成本构成。
The Current Cost accounting is an active subject in the accounting field of Japan.
时价主义会计在日本会计学界是一个争论激烈的课题。
She suggests that pullers might not be able to earn enough to pay back a loan for the current high cost of a Soleckshaw.
VOA: special.2009.05.11
President Obama's current proposal calls for insuring 30 million more Americans at a cost of about $1 trillion over ten years.
VOA: standard.2010.02.25
President Obama is fighting hard timing is now,". for his top domestic priority, an overhaul of the current health care system that would cost at least $1 trillion, a priority he asserts that can be achieved without adding to the federal budget deficit.
VOA: standard.2009.07.21
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