historical cost
基本解释
- 历史成本；过去成本
英汉例句
- Long-term liabilities are measured in accordance with historical cost principle.
长期负债按照历史成本原则计量。
putclub.com - Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
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.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。 - 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
双语例句
权威例句
词组短语
- Historical l cost 历史成本
- historical -cost rules revenue recognition 确定营业收入的实际成本规则英语
- historical standard cost 历史标准成本
- Historical sunk cost 历史沉淀成本
- modified historical -cost accounting 改进的历史成本会计
短语
专业释义
- 历史成本
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.
公允价值计量会计信息所具有的相关性是人们赞成以公允价值计量取代历史成本计量的主要原因。 - 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.
国外的实证研究均证明了公允价值盈余的波动性比原始成本盈余的波动性要大,因而不存在对两者波动性没有显著差异的解释。 - 实际成本
- 历史成本
- 历史成本