historical cost

常见例句

Long-term liabilities are measured in accordance with historical cost principle.
長期負債按照歷史成本原則計量。
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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價。
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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.
根據這些銀行和經紀公司採用的新會計準則，一些債務是根據市場價計算的，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.
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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.
ECONOMIST: Japanese banks