historical cost

常见例句

双语例句

• 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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• 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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• 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。

权威例句

• In addition, depreciation deductions track historical cost rather than rapidly rising replacement costs, adding to short-term profit during inflationary times.
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• How should assets be measured--by their historical cost, as they are presently?
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• Because all banks except Bank of Tokyo-Mitsubishi have now chosen historical cost accounting, however, all will report capital levels greater than the 8% minimum.
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