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Current cost _ACCA考試AA知識(shí)點(diǎn)
Current cost ACCA考試AA知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Current cost _ACCA考試AA知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識(shí)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(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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