current service cost当期服务成本
current product cost本期产品成本
current t cost income现时成本收益
depreciingestedd current replacement cost折旧后现行重置成本
current assist cost当期服务成本
current replacement cost method重置成本法
current unit cost-当前单位成本
depreciated current replacement cost折旧后现行重置成本
current input cost或现时投入成本
No.5 financial statement of FASB on"the Recognization and Measurement of Enterprise Financial Report"has put forward 5 kinds of measurement attributes including historic cost,current cost,current market value and net realizable value,present value of future cash flow.
FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。
参考来源 - 论会计的计量属性及其现实选择