英语释义

1. a cost computed after production from records made concurrently with various steps of production —contrasted with predetermined cost and standard cost

2. the value at which a capital asset is recorded on the books representing the outlay of money or its equivalent given in exchange at the time of acquisition
depreciation is based on historical cost rather than on replacement value

3. the original cost of a property in a public utility

片语

Historical sunk cost历史沉淀成本

historical-cost statements按实际成本计算的报表英语

Historical l cost历史成本

historical standard cost历史标準成本

historical-cost rules detail实际成本惯例

historical-cost rules revenue recognition确定营业收入的实际成本规则英语

historical-cost statement[会计]

historical-cost rules实际成本惯例

modified historical-cost accounting改进的历史成本会计

英汉例句

• it is also known as developing cost or historical cost which is used to compensate for the labor costed in technological developing.

  开发成本或历史成本，指对技术开发所耗费的物化劳动和活劳动的补偿。

• historical cost and just and sound value of biological assets can「treflect the actual conditions of the value of biological assets well.

  用生物资产的历史成本和公允价值不能较好地反映生物资产价值的实际情况。

• the going concern convention is not the direct basis of the historical cost principle, it is all the basis of nonliquidation value.

  持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

• on the other hand, the author analyzes economic situation and disadvantages of the historical cost in our country. we believe that there is rationality of leading position for fair value.

  另一方面，根据国内目前的经济形势，历史成本计量属性弊端显露，公允价值计量属性在会计计量体系中居于主导地位有一定合理性。

• there is no suitable environment and condition for environment accounting. the best choice will be partial accounting reform by keeping historical cost principle.

  我国目前尚不具备全面实施环境会计的环境和条件，对此，正确的对策只能是维持历史成本原则下的局部会计改革。

• 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。

• historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.

  历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。

• for trading and service enterprises, the historical cost of commodities processed by third parties includes the cost of unprocessed materials, processing charges and taxes payable.

  商业和服务业企业委托外单位加工完成的商品，以加工前商品的进货原价、加工费用等和应缴纳的税金作为实际成本。

• to keep the information」s quality, a kind of economic value that can reflect real condition of enterprise resource and abandon the historical cost comes to birth. that is fair value.

  因此，为保持会计信息的质量，一种摒弃了历史成本，能够反映会计个体经济资源价值的计量属性应运而生，这就是公允价值。

• 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準。

• with the development of economic and the evolvement of accounting measurement, historical cost measurement undergoes more and more criticism.

  随着经济的发展和会计计量方法的演进，历史成本计量模式受到越来越多的批评和质疑。

• the u.k. will charge banks 0.50% plus the historical cost of default insurance on the bank's debt.

  除银行债务违约保险的通常成本之外，英国还将收取0.5%的额外费用。

• two, economy is developed, theory of demand more and more abundant, but historical cost measure attribute eternal first-selection accountant measure theory of socialist market economy in our country.

  企业经济活动越丰富多彩，对会计理论的需求也在不断创新，但是历史成本计量属性在会计领域的应用是永恒的。

• historical cost actual costs or expenditures recorded as opposed to projected or forecasted costs.

  实际成本 有记录的实际成本或支出，与计划成本或预期成本相对。

• however, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.

  然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。

• the monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.

  环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的沖击。

• 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。

• 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。

• there is no suitable environment and condition for changing price accounting. the best choice will be partial accounting reform by keeping historical cost principle.

  我国目前尚不具备实施物价变动会计的环境和条件，对此，正确的对策只能是维持历史成本原则下的局部会计改革。