现行成本即现在取得同一资产或其等价所需要的交换价格。现行成本会计中的现行成本通常指重置成本,即现在重新购置同样的资产或重新生产同样的产品所需的全部成本。现行成本获得渠道包括:现行购货发票价格;供贷方的价目表或报价单;能反映现行成本的标准制造成本;政府或其他权威部门提供的特种物价指数或分类物价指数;企业自行编制的某种或某类商品的物价指数。现行成本的确定,有些可以直接在市场上取得,如原材料、商品等外购 The current cost is the exchange price now required for the same asset or its equivalent. The current cost in current cost accounting usually refers to the replacement cost, which is the full cost now required to repurchase the same asset or reproduce the same product. The current cost of access channels include: the current purchase invoice price; price list for the lender or quotation; can reflect the current cost of standard manufacturing costs; government or other authoritative departments to provide special price index or classification price index; Price index of a species or class of commodities. The current cost of the OK, some can be obtained directly in the market, such as raw materials, commodities and other outsourcing