Fixed assets shall be accounted for at historical cost as obtained.
固定资产应按取得是的固定成本记帐。
All inventories shall be accounted for at historical cost as obtained.
各种存货应当按取得时的实际成本记帐。
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。
All organizations valued non-expendable equipment on a historical cost basis.
所有组织都按历史成本将非消耗性设备入账。
Value of an asset at the present time as pared with the asset's historical cost.
是指不以资产的历史价格，而是根据当前市价来衡量资产价值的会计方法。
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。
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。
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。
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。
Historical cost Actual costs or expenditures recorded as opposed to projected or forecasted costs.
实际成本有记录的实际成本或支出，与计划成本或预期成本相对。
The U. K. will charge banks 0.50% plus the historical cost of default insurance on the bank's debt.
除银行债务违约保险的通常成本之外，英国还将收取0.5%的额外费用。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
按照历史成本会计，金融工具在报告无法中进行反映。
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 Chapter 2 analyzes the fair value concept. Fair value's characteristics comparing with historical cost.
第二章浅析浅析了公允价值的含义，并浅析浅析了公允价值相对于历史成本所具有的特性。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
同时，历史成本计量模式对全面收益的计量却无能为力。
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。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
与历史成本计量相比，现值计量相关性强而可靠性弱；
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。
It is also known as developing cost or historical cost which is used to compensate for the labor costed in technological developing.
开发成本或历史成本，指对技术开发所耗费的物化劳动和活劳动的补偿。
Inventory gains shall be accounted for at original historical cost or at the historical cost or at the historical cost of similar inventory.
盘盈的存货，按照原实际成本或者同类存货的实际成本入帐。
Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.
历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
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。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
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。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
应用推荐