American Accounting Association(AAA), Accounting Education and Research International Society and the Canadian Academic Accounting Association members. 美国会计学会、会计教育与研究国际学会和加拿大学术会计学会会员。
From the American Accounting Association(AAA) issuing 《 A statement of Basic Accounting Theory 》 in 1996, accounting objective research has been thirty years in America. 从美国会计学会1966年发表基本会计理论研究公告算起,美国从事会计目标研究已有30余年的历史。
American Accounting Association(AAA) ( AAA ) defines cost as value sacrifice which happens or should be happen for certain purpose. Cost often measures by monetary unit. 美国会计学会成本概念与标准委员会将成本定义为:成本为达到特定目的而发生的或应发生的价值牺牲,它可以用货币单位加以衡量。