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. 2015.

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 — ➔ accounting * * * current cost accounting UK US noun [U] ► ACCOUNTING CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) …   Financial and business terms

  • 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 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 accounting — Fin accounting based on the cost of items at the time of the financial statement …   The ultimate business dictionary

  • current cost accounting — …   Useful english dictionary

  • Учет по восстановительной стоимости (CURRENT COST ACCOUNTING)  — Метод измерения и учета активов и расходов, связанных с их использованием или реализацией, по их текущей или меньшей восстановительной стоимости на дату составления баланса, либо на дату использования или реализации …   Словарь терминов по управленческому учету

  • 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

  • current-value accounting — An accounting method that takes account of changes in specific prices rather than changes in the general price level. Assets can be valued at their net realizable value, current replacement cost, or net present value – or a combination of these …   Accounting dictionary

  • current-cost operating profit — Using current cost accounting, the amount remaining after the cost of sales adjustment, depreciation adjustment, and working capital adjustment have been made to the conventional accounting profit …   Accounting dictionary

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