Article 23 Inventory shall be accounted for at historical cost.
第二十三条存货应当按照实际成本登记入帐。
Fixed assets shall be accounted for at historical cost as obtained.
固定资产应按取得是的固定成本记帐。
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。
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。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.
因此，许多标准是采取了那些具体的金融资产报公允价值和应报历史成本。
Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。
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。
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。
Value of an asset at the present time as pared with the asset's historical cost.
是指不以资产的历史价格，而是根据当前市价来衡量资产价值的会计方法。
For example, GAAP requires that land be stated at its historical cost on financial reports.
例如，GAAP要求在财务报告中土地应该列支在它的历史费用中。
A few assessment methods, such as comparative analysis, historical analysis, value-analysis and cost-effectiveness analysis, should be paid more attention to at present.
在刑事政策评估方法中，尤其要重视研究和应用比较分析法、历史分析法、价值分析法、成本效益分析法。
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。
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。
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