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单词 replacement cost method
释义

replacement cost method

Definition
Business valuation method in which its replacement cost (instead of its liquidation value) is considered which is usually higher than the book value (because depreciation is not taken into account). Liabilities are deducted from the replacement cost to arrive at the value of the business. Also called replacement value method.
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更新时间:2025/4/16 19:13:41