| 单词 | current cost accounting |
| 释义 | current cost accounting = CCA A method of accounting, recommended by the Sandilands Committee (1975), to deal with the problem of showing the effects of inflation on business profits. Instead of showing assets at their historical cost (i.e. their original purchase price), less depreciation where appropriate, the assets are shown at their current cost at the time of producing the accounts. This method of accounting was used widely in the UK in the late 1970s and early 1980s, when inflation was high; it was not popular, however, and as inflation has reduced it has been largely abandoned. |
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