实际成本又称历史成本,是指取得或制造某项财产物资时所实际支付的现金或者现金等价物。采用历史成本计量时,资产按照其购置时支付的现金或现金等价物的金额,或者按照购置时所付出对价的公允价值计量。负债按照其因承担现时义务而实际收到的款项或者资产的金额,或者承担现时义务的合同金额,或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价物的金额计量。
阅读翻译不用愁:国民经济词汇一网打尽17 ... real capital 实际资本 real cost 实际成本 real earnings 实际收益 ...
基于2个网页-相关网页
已完成工作实际成本 actual cost of work performed ; ACWP ; Actual Cost of Work Performed-ACWP
实际成本汇总 Actual Cost Data Collection
实际成本与估计成本 actual cost and estimated cost
已执行工作实际成本 actual cost of work performed ; ACWP
实际成本法 Actual costing ; actual cost method ; actual costs method
实际成本学说 Real Cost Doctrine
的实际成本 Actual Cost of Work Performed ; ACWP
实际成本与预算成本比 Actual cost vs budget
实际成本比我们预计的要高。
他的费用与广播的实际成本相比是沧海一粟。
His fee is a drop in the ocean compared with the real cost of broadcasting.
各种存货应当按取得时的实际成本记帐。
All inventories shall be accounted for at historical cost as obtained.
As you know, income inequality is getting worse, low-income wages are not going up, so that component of housing has been declining in real terms.
众所周之,收入的不平等愈演愈烈,低收入者的工资不会上涨,因此以实际值计算的这部分成本是下降的
The green line is the building costs and you can see that building costs, since 1890, in real terms-- everything is corrected for inflation -have gone up a little bit since 1890, but not a whole lot.
绿线表示了建筑成本,你可以看到建筑成本,自1890年来,以实际值计算,所有的数据均进行了通胀修正,从1890年开始有一点点上涨,并非是大幅度上涨
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