| 释义 |
historical cost accounting
释义
历史成本会计
例句
1·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。
2·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。
3·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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