三、历史成本的背景内涵及优缺点分析 历史成本会计（Historical Cost Accounting）是以币值不变假设为前提，以财务资本保全理论为基础， 以历史成本为主要计量属J陛，奉行原始投入价值补偿观念的会计模式。
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modified historical-cost accounting 改进的历史成本会计
CA historical cost accounting 历史成本会计
Historical Cost Accounting Convention 历史成本原则
HCA historical cost accounting 历史成本会计
the historical cost accounting 传统历史成本会计
historical cost accounting mode 历史成本会计模式
historical cost accounting model 历史成本会计模式
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。
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。
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。
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