historical cost basis
英 [hɪˈstɒrɪkl kɒst ˈbeɪsɪs]
美 [hɪˈstɔːrɪkl kɔːst ˈbeɪsɪs]
n. 实际〈原始〉成本制
双语例句
- 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。 - 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。 - This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis.
其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。 - The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。 - 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。 - In respect of recognition and measurement, forestland asset should be regard as fixed asset, and converting forestland right should be regard as intangible asset. Module of forestland asset measurement should be made of nominal monetary unit and historical cost or fair value basis.
指出如下观点：林地资产应确认为不动产的固定资产，林地使用权转让应确认为无形资产，林地资产的计量模式应选择名义货币作为计量单位，历史成本或公允价值应作为其计量基础。 - Accounting is the core measure, economic and social changes and risks of accounting measurement basis puts forward new requirements, with the fair value measurement based instead of historical cost measurement basis is an inevitable trend.
会计的核心是计量，经济的发展对会计在计量方面提出了新的要求，历史成本计量被公允价值计量代替是国际会计发展趋向所在。