cost principle (Dictionary) Author: Harold Averkamp, CPA, MBA Definition The accounting guideline requiring amounts in the accounts and on the financial statements to be the actual cost rather than the current value. Accountants can show an amount less than cost due toconservatism, but ...
Definition of Cost Principle The cost principle is one of the basic underlying guidelines in accounting. It is also known as the historical cost principle. The cost principle requires that assets be recorded at the cash amount (or the equivalent) at the time that an asset is acquired. ...
Definition:The cost principle is an accounting concept that requires the numbers on the financial statements be based on actual expenses from business transactions incurred during the period. In other words, all accounting information must be measured on a cash or cash-equivalent basis. ...
Study the definition of the cost principle for accounting and its pros and cons. See examples of plant assets and learn how to determine the cost...
corporate accounting principle 公司会计原则 Accounting Principle Board 会计原则委员会简称APB,为美国会计师协会(American Institute of Certified Public Accountants)所辖属的专门委员会,负责发布会计师意见。 elementary cost accounting 初步成本会计 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能...
cost accounting principle 英 [kɒst əˈkaʊntɪŋ ˈprɪnsəpl] 美 [kɔːst əˈkaʊntɪŋ ˈprɪnsəpl]成本会计原则
cost accounting principle 英文cost accounting principle 中文【经】 成本会计原则
2) principle of costing 成本核算原则 3) nursing cost accounting 护理成本核算1. It expatiated the significance, methods of nursing cost accounting in hospital. 探讨护理成本提出的依据和护理成本研究的必要性,阐述医院护理成本核算的意义、方法,指出护理成本核算的范围。
网络成本会计原则 网络释义 1. 成本会计原则 principle-英汉词典-英中字典... ... cosmological principle [天物]宇宙学原理cost accounting principle{n.}成本会计原则... www.fastdict.net|基于2个网页
Standard Accounting Standard costing is a technique where the firm compares the costs that were incurred for theproduction of the goodsand the costs that should have been incurred for the same. Marginal Costing This type of costing is based on the principle of dividing all ...