historical cost
常見例句
- Long-term liabilities are measured in accordance with historical cost principle.
長期負(fù)債按照歷史成本原則計(jì)量。
putclub.com - 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)。
putclub.com - 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)公司採用的新會(huì)計(jì)準(zhǔn)則，一些債務(wù)是根據(jù)市場價(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.
FORBES: What I Learned In Boston - How should assets be measured--by their historical cost, as they are presently?
FORBES: Why Everybody's Jumping On The Accountants These Days - 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.
ECONOMIST: Japanese banks 返回 historical cost