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单词 historical cost
释义
  • historical cost

    • 英?[his?t?rik?l k?st]
    • 美?[h??st?r?k?l k?st]

    释义

    • 过去成本; 实际成本; 上期成本; 原始成本
  • 实用场景例句

    • 全部

    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.

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    Fixed assets shall be accounted for at historical cost as ob - tained.

    固定资产应按取得是的固定成本记帐.

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    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.

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    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.

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    The exchange price between independent parties establishes the historical cost that is the basis for accounting.

    不同独立经济交换价格决定历史成本,这个会计记录的基础.

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    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.

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  • 行业词典

    • 金融

      历史成本???

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