historical cost accounting
英 [hɪˈstɒrɪkl kɒst əˈkaʊntɪŋ]
美 [hɪˈstɔːrɪkl kɔːst əˈkaʊntɪŋ]
n. 历史成本会计
双语例句
- 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 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 - In general, because of its high degree of relevance, fair value accounting is likely to replace historical cost accounting, and become the measurement basis of assets and liabilities in the 21~ ( st) century.
总的来看，公允价值由于其高度的相关性，已受到各界的高度关注。公允价值会计极有可能成为21世纪资产和负债的计量基础。 - Challenges and Development Trend of Historical Cost Accounting
历史成本会计面临的冲击与发展趋势 - This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.
同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。 - The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。 - As a kind of common economic phenomenon, changing price always has great effect on historical cost accounting system, which to some extent, hinders financial accounting performing its functions.
物价变动作为一种市场经济条件下的普遍经济现象，一直对历史成本会计信息的真实准确有一定的影响，在通货膨胀严重的情况下，在很大程度上会妨碍财务会计履行其职能。 - On the basis of analyzing the advantage of electronic commerce, this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis, accounting procedures and the ways of settlement.
在分析电子商务优势的基础之上，阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。 - Assets impairment accounting is a special kind of accounting lies between historical cost accounting mode and fair value accounting mode, it's a bridge of connection between them. To reflect assets value truly and fairly, the essential approach is adopting fair value accounting mode comprehensively.
资产减值会计是界于历史成本会计模式与公允价值会计模式之间的一种特殊会计，是联系两者的桥梁，要真实公允反映资产价值的根本途径是全面采用公允价值会计模式。 - The value of the derivative financial instruments is fluctuated constantly. Because the fluctuation can't be reflected under the historical cost priciple, the traditional accounting measurement mode has a great localization.
衍生金融工具的价值总是在不断地变化着，这一变化在历史成本原则下无法得到反映，因而使传统财务会计的计量模式具有很大的局限性。 - Historical cost, financial report, function of accounting, accountant pattern, accounting method and so on aspects, network accountant has the widespread influence to tradition financial inventory accounting.
在权责发生制、历史成本、财务报告、会计职能、会计模式、会计核算手段等方面，网络会计对传统财务会计实务有着广泛的影响。 - Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.
当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。 - The traditional value relevance studies often hope that through the fair value relatively has incremental information content to the historical cost to provide empirical evidence for accounting standards in order to further improve the fair value application.
传统价值相关性研究通常希望通过公允价值相对于历史成本具备增量信息含量来为准则中进一步提高公允价值应用范围提供经验证据。 - Price changes which is a general economic phenomenon in the Market-oriented Economy, it has certain impacts on truth and accuracy of historical cost accounting information, in conditions of price changes seriously, the function of financial accounting may be prevented in a large extent.
物价变动作为市场经济条件下的一种普遍经济现象，一直影响历史成本会计信息的真实性和准确性，在物价变动严重的情况下，会严重妨碍财务会计职能的有效履行。 - Historical cost accounting has been the dominant mode of measurement, but with the market economy and the rapid development of information age, according to historical cost accounting information related to this lack of inherent flaws become more apparent, thus affecting the proper decision makers.
历史成本一直是会计计量的主要模式，但随着市场经济和信息化时代的快速发展，按历史成本计量的会计信息缺乏相关性这一固有缺陷愈发显现出来，从而影响决策者的正确决策。 - Some accounting experts predict that fair value measurement model is likely to be the mainstream in the early half of this century, while the historical cost measurement model will gradually exit the historical stage of accounting.
一些会计界人士预测：公允价值计量模式极有可能在本世纪的上半叶成为主流，历史成本计量模式将逐步退出会计的历史舞台。 - Although the measurement method, which based on the historical cost, have the high reliability, it can not completely meet the requirements of information users. The measurements of fair value methods are being more and more popular among the accounting standards over the world.
以历史成本为基础的计量方式虽然有着较高的可靠性，但在复杂的经济环境下并不能完全满足信息使用者的需要，公允价值的计量方式正被越来越多的国家的会计准则所采用。 - First of all, this part expounds the historical cost measurement attributes in the course of development of our country, from accounting began to produce since, we have been using the historical cost measurement attributes, up until now still in accounting measurement occupying the core status.
接着，阐述了历史成本计量属性的发展历程和优缺点。我国从会计开始产生时起，就一直在运用历史成本计量属性，它直至现在仍然在会计计量中占据核心地位。 - It is a new type of measurement. Compared to the historical cost, fair value is able to provide accounting information which is more comprehensive and relevant, so it is favoured by domestic and international standard setting organizations, and has been widely used.
它是一种新兴的计量方式，相对于历史成本而言，它能够向会计信息使用者提供更加全面和相关的信息，所以受到国内外准则制定机构的极力推崇，如今已经在国际上得到了广泛的运用。 - Compared with the historical cost accounting, the financial information based on the use of fair value accounting is much more relevant.
与历史成本会计相比，金融机构运用公允价值会计所提供的财务信息更具有相关性，可以更客观地反映其内在经济状况，降低市场信息的不对称性，更有利于市场参与者做出合理的决策。 - Like historical cost measurement, fair-value is used to reveal the real accounting elements such as assets of assets, liabilities.
第三章将公允价值和盈余管理结合起来进行分析，公允价值是一种计量属性，与历史成本计量一样，使用公允价值计量是为了如实反映资产、负债等会计要素的价值。