现值成本会计(current value accounting)是指以现行成本为计量属性,计量单位仍采用名义货币的会计制度。
双语例句
1
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
2
The CURRENT CLIENT_ACCTNG (or client ACCTNG) special register contains the value of the accounting string from the client information specified for this connection.
CURRENT CLIENT_ACCTNG(或CLIENT ACCTNG)特殊寄存器包含了为这个连接指定的客户端信息的帐号字符串。
3
Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.