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单词 historical cost
释义

historical cost

美 
英 
  • un.实际成本;历史成本
  • 网络过去成本;历史成本原则;历史成本法
un.
1.
实际成本
2.
历史成本

例句

释义:
1.
Since the birth of fair-value accounting, the superiority of historical cost compared to make it has been praised by accountant's attention.
自公允价值会计诞生以来,其相较于历史成本的优越性使得它一直备受会计界的关注。
zhidao.baidu.com
2.
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。
www.lawyee.org
3.
As a traditional accounting measurement mode, historical cost mode makes accrual system and historical cost as measurement principles.
计量成为此次准则修改的重要方面,历史成本作为传统的会计计量模式,是以权责发生制和历史成本为计量原则的。
www.dictall.com
4.
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。
www.kekenet.com
5.
As a result, the fair value and the historical cost combined to be a "mix-attribute model" which is still functioning today.
于是这种历史成本与公允价值会计共存的模式构成了我们今天所说的“混合计量模式”。
www.lunwenchina.net.cn
6.
Finally, analysis of the historical cost measurement model in inventory, fixed assets accounting of the application.
最后,分析历史成本计量模式在存货,固定资产会计核算中的运用。
zhidao.baidu.com
7.
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。
www.fabiao.net
8.
The usefulness of traditional historical cost information in the decision-making is questioned, especially when prices change frequently.
尤其在物价变动频繁的情况下,传统历史成本信息的决策有用性受到了质疑。
www.zidir.com
9.
Finally this chapter expounds on the rectification to the existing historical cost-based financial conceptual framework by fair value.
最后本章阐述了公允价值计量对现行以历史成本为基础的财务会计概念框架的修正。
www.lw23.com
10.
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。
www.24en.com
1.
This paper is aimed at historical cost measurement model the limitations and puts forward correction discussed.
本文就针对历史成本计量模式的局限性及对此提出修正展开论述。
zhidao.baidu.com
2.
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。
lib.cqvip.com
3.
Generally, fair value accounting information is more relevant and less reliable than historical cost accounting information.
与历史成本信息相比,公允价值信息一般具有较强的相关性,但可靠性相对较差。
www.ceps.com.tw
4.
Banks normally hold a big portion of their loans at historical cost with a reserve set aside for potential losses.
银行通常会按历史成本持有很大一部分贷款,同时为可能的损失计提准备金。
xiaodong166.blog.163.com
5.
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。
yeebang.com
6.
With development of the market economy and the knowledge-based economy, the historical cost has been suffering from increasing criticism.
随着市场经济和知识经济的发展,历史成本遭到越来越多的批评。
www.lw23.com
7.
Accounting Period. Accounting reports are related to specific time periods, typically one year. Historical Cost.
会计报表依靠于明确的时间周期,最有代表性的是一年。
edu.5151doc.com
8.
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。
www.ebigear.com
9.
Article 9 Assets of enterprises with foreign investment shall be accounted for at historical cost.
第九条外商投资企业的财产应当按照实际成本核算。
www.lawyee.org
10.
Fixed assets shall be accounted for at historical cost as obtained.
固定资产应当按取得时的实际成本记帐。
www.crazyenglish.org
1.
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。
www.24en.com
2.
It is difficult to argue in favour of historical cost measurement in situations where IFRS mandates fair value measurement.
这是难以在历史成本计量的情况下有利于在国际财务报告准则的任务争辩公平价值计量。
zhidao.baidu.com
3.
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。
blog.sina.com.cn
4.
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。
www.fabiao.net
5.
Historical cost and future cos.
历史成本与未来成本。
www.wtokj.com
6.
Along with market economy and the development of knowledge economy, the historical cost was more and more questioning.
随着市场经济和知识经济的发展,历史成本遭到越来越多的质疑。
zhidao.baidu.com
7.
Price changes, can make the historical cost and currency stable hypothesis of accounting basis to suffer.
物价变动,会使以历史成本和币值稳定假设为基础进行的会计核算受到冲击。
zhidao.baidu.com
8.
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。
www.fabiao.net
9.
Historical cost at the beginning and end of the accounting period;
会计期间开始和终了时的历史成本;
www.powerdict.com
10.
In our country in the future for a very long time and will be the historical cost and fair value complementary coexist mode.
我国未来很长一段时间内将是历史成本与公允价值相辅相成的并存模式。
zhidao.baidu.com
1.
accounting environment; accounting measurement; measurement attributes; fair value; historical cost; present value;
会计环境;会计计量;公允价值;现金流量;现值;
www.zidir.com
2.
Inflation Accounting; Accountant Pattern; Current Cost; Historical Cost;
通货膨胀会计;会计模式;历史成本;现行成本;
www.zidir.com
3.
Disclosure of historical cost information adjusted for inflation;
公布对通货膨胀作出调整后的历史成本资料;
www.sinobay.com
4.
Incentives for Efficient Inventory Management: The Role of Historical Cost
库存管理的激励措施:历史成本的作用
lib.ccec.edu.cn
5.
Challenges and Development Trend of Historical Cost Accounting
历史成本会计面临的冲击与发展趋势
www.ilib.cn
6.
The Agile Methods of Solving Historical Cost in the Products Convened Process
产品转换过程中化解历史成本的敏捷方式
service.ilib.cn
7.
Historical cost Present value Net realizable value
历史成本现值可变现净值
wenku.baidu.com
8.
Comparative Analysis on Historical Cost and Fair Value
历史成本与公允价值计量的对比分析
www.ilib.cn
9.
Fair Value; Historical Cost; Present Value;
公允价值;历史成本;现值;
www.zidir.com
10.
The Engels's Thought of Historical Cost
恩格斯的历史代价思想
www.ilib.cn
1.
lower of historical cost or net realizable value
历史成本与可变现净值孰低
bbs.translators.com.cn
2.
On the Principle of Historical Cost
历史成本原则刍议
www.ilib.cn
3.
The Forecast of Economic Life for Torpedo Based on Historical Cost
基于历史费用的鱼雷经济寿命预测
www.ilib.cn
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更新时间:2025/1/13 20:11:43