historical cost

基本解釋

Long-term liabilities are measured in accordance with historical cost principle.
長(zhǎng)期負(fù)債按照歷史成本原則計(jì)量。
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Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存貨必須遵循歷史成本原則按取得成本計(jì)價(jià)。
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Under new accounting rules adopted by the banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
根據(jù)這些銀行和經(jīng)紀(jì)公司采用的新會(huì)計(jì)準(zhǔn)則，一些債務(wù)是根據(jù)市場(chǎng)價(jià)計(jì)算的，而不是按照歷史成本計(jì)入。

In addition, depreciation deductions track historical cost rather than rapidly rising replacement costs, adding to short-term profit during inflationary times.
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How should assets be measured--by their historical cost, as they are presently?
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Because all banks except Bank of Tokyo-Mitsubishi have now chosen historical cost accounting, however, all will report capital levels greater than the 8% minimum.
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Historical l cost 歷史成本
historical -cost rules revenue recognition 確定營(yíng)業(yè)收入的實(shí)際成本規(guī)則英語(yǔ)
historical standard cost 歷史標(biāo)準(zhǔn)成本
Historical sunk cost 歷史沉淀成本
modified historical -cost accounting 改進(jìn)的歷史成本會(huì)計(jì)

歷史成本
Fair value accounting information that has relevance is that people in favor of the fair value measured at historical cost to replace the main reason.
公允價(jià)值計(jì)量會(huì)計(jì)信息所具有的相關(guān)性是人們贊成以公允價(jià)值計(jì)量取代歷史成本計(jì)量的主要原因。
原始成本
The positive literatures from abroad showed that the volatility of fair-value earning was significantly larger than that of historical cost earning, so there was no explanation associated with the above-mentioned no significant difference.
國(guó)外的實(shí)證研究均證明了公允價(jià)值盈余的波動(dòng)性比原始成本盈余的波動(dòng)性要大,因而不存在對(duì)兩者波動(dòng)性沒(méi)有顯著差異的解釋。
實(shí)際成本