| 单词 | Current cost accounting |
| 释义 | 時價會計法 A system of accounting in which assets are recorded in the accounts of the company at their value to the business, that is the loss caused to the business if the assets were destroyed. The balance sheet becomes a statement of current values instead of historic costs, which become progressively irrelevant due to inflation. 一種會計處理方法，資產在公司賬目中以其對營業的價值列示，該價值即若該資產損毀將對營業造成的損失。資產負債表以時價列示，而非以因通貨膨脹而日益不符實際的歷史成本列示。 |
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