historical cost
英[hɪs'tɒrɪkəlkɒst]
美[hɪ'stɔːrɪkəlkɔːst]
- 过去成本
双语例句
- Capital may be valued at historic cost in terms of past expenditures on productive assets.
资本可以按照生产性资本的过去费用的过去成本来进行估价。 - The actual cost is much higher than we have expected.
实际成本比我们预料的高得多。 - The traditional orientation of accounting was to record transactions at their historical cost.
会计的统计方法是按原始成本记录交易数量来进行的。 - 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。 - Inventories are normally accounted for at historical cost, as the cost principle requires.
根据历史成本原则，存货通常按历史成本进行会计处理。
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