The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
To improve the actuality of present value of future profit method on technical asset assessment, the thesis analyzes the method and modifies it with current replacement cost.
本文融合技术型资产重置成本评估法，对现有的收益现值法进行修正，使其更为符合现实情况。
Put no-continue run factory should introduce current market value, newborn factory should introduce replacement cost.
提出非持续经营企业应采用市场途径的评估方法，新建企业应采用成本途径的评估方法。
Put no-continue run factory should introduce current market value, newborn factory should introduce replacement cost.
提出非持续经营企业应采用市场途径的评估方法，新建企业应采用成本途径的评估方法。
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