historical cost
基本解釋
- 歷史成本；過去成本
英漢例句
- 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價。
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)公司採用的新會計準(zhǔn)則，一些債務(wù)是根據(jù)市場價計算的，而不是按照歷史成本計入。 - 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
雙語例句
權(quán)威例句
詞組短語
- Historical l cost 歷史成本
- historical -cost rules revenue recognition 確定營業(yè)收入的實際成本槼則英語
- historical standard cost 歷史標(biāo)準(zhǔn)成本
- Historical sunk cost 歷史沉澱成本
- modified historical -cost accounting 改進(jìn)的歷史成本會計
短語
專業(yè)釋義
- 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.
公允價值計量會計信息所具有的相關(guān)性是人們贊成以公允價值計量取代歷史成本計量的主要原因。 - 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.
國外的實証研究均証明了公允價值盈餘的波動性比原始成本盈餘的波動性要大,因而不存在對兩者波動性沒有顯著差異的解釋。 - 實際成本
- 歷史成本
- 歷史成本