The Current Cost accounting is an active subject in the accounting field of Japan.
时价主义会计在日本会计学界是一个争论激烈的课题。
Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.
国内物流企业现行成本核算方法存在的问题，必须应用新的方法加以解决。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
This is the current cost of a new accounting requirements.
这对现行的成本会计提出了新的要求。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.
因此，加速生产设备改良、加强成本预算和成本控制，是当前会计理论与实践必须研究的问题。
Under current conditions the practical approach to measuring educational cost of higher vocational colleges is convertible calculation by using accounting information.
现行条件下，计量高等职业院校教育成本的现实方法是利用会计资料进行转换计算。
In our green GDP accounting research, there is a mistaken area where actual environment-related cost is considered "redundant computation element" and thus being deducted from the current GDP.
我国在绿色GDP核算研究中存在着将实际环保费用作为“重复计算因素”从现行GDP中扣除的误区。
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。
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。
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