现行成本会计
- 网络current cost accounting
现行成本会计-
现行成本会计在计提固定资产折旧中的应用
Application of Current Cost Accounting in Charging to Plant Asset Depreciation
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现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects , Accounting Assumptions , Accounting Concepts and AccountingPrinciples .
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最重要的发现是，市场数据和未来现金流量之间的相关性要大大低于现行成本会计与未来现金流量之间的相关性。
The most important result is that the correlation between market data and future cash flows was much lower than the correlation between current accounting and future cash flows .