All assets should be stated at their historical costs on acquisition.

企业的各项财产在取得时应当按照实际成本计量。

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Based on historical costs, transactions are recorded in the accounts in dollars.

基于历史成本，交易被记录在美元账户中。

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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。

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This regulation required the balance sheets of financial institutions to list assets at their current market prices every day, rather than their historical costs or their expected values based on their probable future income streams.

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If they use it wisely, it will help them enhance their quality and keep their costs from rising at historical rates.

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Underlying productivity trends appear generally favorable, despite the recent slowing in some measures, and the markup of prices over unit labor costs is high by historical standards, so such an outcome is certainly possible.

NPR: Bernanke: U.S. Growth 'Moderate' as Inflation Rises