historical cost
英 [hɪˈstɒrɪkl kɒst]
美 [hɪˈstɔːrɪkl kɔːst]
n. 历史成本；过去成本
双语例句
- Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements.
采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。 - 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。 - Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.
采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。 - 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。 - The historical cost principle Since one important function of the accountant is measurement, there must be a common basis that is meaningful to all interested parties.
历史成本原则因为会计的一个重要的智能是会计计量，必须有一个对于个相关团体有意义一般性原则。 - You can even use historical cost data to determine the optimal time to replace equipment.
你甚至可以利用历史成本记录来决定在最佳的时间来更新设备。 - For example, GAAP requires that land be stated at its historical cost on financial reports.
例如，GAAP要求在财务报告中土地应该列支在它的历史费用中。 - Cost of human resources can be measured by methods of historical cost, replacement cost, opportunity cost, and so on.
人力资源成本可通过历史成本法、重置成本法、机会成本法等计量方法进行计量。 - The historical cost of inventory purchased includes the purchase consideration, transportation, loading and unloading expenses, insurance, reasonable loss incurred in transit, preparatory ex-penses incurred before warehousing and taxes payable.
购入的存货，以买价加运输、卸，保险等费用，运输途中的合理损耗、库前的挑选，整理费用和应缴纳的税金作为实际成本。 - For trading and service enterprises, the historical cost of commodities processed by third parties includes the cost of unprocessed materials, processing charges and taxes payable.
商业和服务业企业委托外单位加工完成的商品，以加工前商品的进货原价、加工费用等和应缴纳的税金作为实际成本。 - Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets.
在现行制度和准则中，对无形资产的计价均遵循历史成本原则，即按取得无形资产时所发生的实际成本计价。 - The foreign currency non-monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date, of which the amount of functional currency shall not be changed.
以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。 - Inventories are normally accounted for at historical cost, as the cost principle requires.
根据历史成本原则，存货通常按历史成本进行会计处理。 - Marketable securities shall be accounted for according to historical cost as obtained.
有价证券应按取得时的实际成本记帐。 - The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost.
纲后海外研讨从要集中反在历史败本法框架上的石油地然气资产计量方式的挑选及比拟。 - 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。 - The most commonly used basis is historical cost, which means that most assets are recorded at their acquisition cost measured in terms of money paid.
最广泛使用的原则是历史记价，这意味着大多数资产成本以他们支付的价格记录。 - Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。 - 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。 - Fixed assets shall be accounted for at historical cost as obtained.
固定资产应当按取得时的实际成本记帐。 - Historical cost, fair value, replacement cost, net realizable value, present value.
历史成本，公允价值，重置成本，可变现净值，现值。 - All the inventories shall be disclosed at historical cost financial statement.
各种存货在会计报表中应当以实际成本列示。 - Historical cost at the beginning and end of the accounting period
会计期间开始和终了时的历史成本 - Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格，历史成本是一种更可靠的会计计量标准。 - The main cause of this is that the book value is the outcome of measuring by historical cost.
其中的主要原因是，帐面价值是采用历史成本计量的结果。 - Research on Measurement Attributes of Accounting: Market Price, Historical Cost, Current Cost and Fair Value
会计计量属性的探讨&市场价格、历史成本、现行成本与公允价值 - The Impact of Inflation on the Traditional Historical Cost Accounting
通货膨胀对传统历史成本会计的影响 - The traditional orientation of accounting was to record transactions at their historical cost.
会计的统计方法是按原始成本记录交易数量来进行的。 - Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.
因此，许多标准是采取了那些具体的金融资产报公允价值和应报历史成本。 - By analyzing the features of consumption-typed forestry ecological assets, a historical cost model is suggested for initial measurement.
分析认为，在初始计量时，一般应按历史成本进行计量，其“取得成本”往往就是其公允价值最好表现。