Therefore, equipment and other assets show on the books at historical cost or adjusted historical cost. 因此,设备和其他资产在账册上以历史成本或调整后的历史成本反映。
The functional relationship between cost and sales of the factory on monthly basis is estimated by regression and correlation analysis using the adjusted historical data of monthly cost and sales. ,文章运用回归分析和相关分析的方法,对收集到的数据进行必要的处理,从而找出该厂月成本与月销售额之间的函数关系。