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Current cost _ACCA考試AA知識點(diǎn)
Current cost ACCA考試AA知識點(diǎn)來啦！2021年ACCA考試時間越來越近，小編為大家整理了Current cost _ACCA考試AA知識點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識點(diǎn)】
Current cost
·Assets are carried at the amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently.
·Liability: the consideration that would be received for an equivalent liability at the measurement date minus the transaction costs that would be incurred at that date.
·Current cost is essentially the replacement cost of an asset or liability.
以上就是小編為大家整理的Current cost _ACCA考試AA知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會計(jì)網(wǎng)校文章，轉(zhuǎn)載請注明
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