時じ価か主しゅ義ぎ

noun

market price basis; market price principle

Accounting term: the principle of valuing assets at current market prices, as opposed to historical cost. Often contrasted with 原価主義 (cost basis).

See also: 原価主義

• 時じ価か主しゅ義ぎ会かい計けいでは、資し産さんを現げん在ざいの市し場じょう価か格かくで評ひょう価かする。

  Under market-price-based accounting, assets are valued at current market prices.

• 時じ価か主しゅ義ぎと原げん価か主しゅ義ぎのどちらを採さい用ようするかは、企き業ぎょうの会かい計けい方ほう針しんによる。

  Whether to adopt the market price basis or the cost basis depends on the company's accounting policy.