And for derivatives, historic cost accounting is patently wrong.
并且，就衍生品而言，采用历史成本会计显然是错误的。
Historic cost may be harder to manipulate than the results of a model.
历史成本相较模型结果而言，可能较难人为操纵。
The historic cost of employee stock options, for instance, is zero.
例如，职工股票先购权的历史成本为0。
Capital may be valued at historic cost in terms of past expenditures on productive assets.
资本可以按照生产性资本的过去费用的过去成本来进行估价。
Since it is based on the market pricing, its decision value is apparently better than that of historic cost.
由于公允价值是以市场定价为基础的，所以其决策价值要明显优于历史成本。
If no adjustment is made, this will create an upward bias in yield calculations because historic cost is typically lower than market value.
如果不加调整，这将造成产出的向上偏移，因为实际成本一般低于市值。
His voice is part of a chorus of criticism against mark-to-market accounting, which forces Banks to value assets at the estimated price they would fetch if sold now, rather than at historic cost.
他的发言构成了针对这种盯市原则的批评之声的一部分，后者强制银行按照所估计的销售价格评估其资产的价值，而不是按照历史成本。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。
Kitty will have two weeks off and she'd like a tour at a cost of about $25. She feels like visiting China's historic capitals.
凯蒂将会有两个星期的假期，她想参加一次旅游，费用大约是25美元。她想去中国历史悠久的首都参观。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
With the cost of food, fuel and fertiliser at historic heights, poor Swazi farmers could be back where they were last year before the planting season: unable to afford the basics to sow their land.
随着粮食、燃料和肥料价格达到历史高位，贫穷的斯威士兰农民将会回到去年播种季节前的处境：买不起生产所需的基本物资。
The average historic return on the volatile equity market is central to calculations of the cost of capital and provision for future pension liabilities.
波动性股市的平均历史回报率，是计算资金成本和未来养老金负债拨备的重要数据。
Thanks to the low-cost airline Norwegian, airfares are at historic lows too.
多亏挪威廉价航空公司，机票价格也处于历史最低值。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
In order to reducing the cost of test and improving the reliability of integrated circuit, current based test method arises at the historic moment.
为了降低测试成本并且提高集成电路的可靠性，电流测试应运而生。
In order to reducing the cost of test and improving the reliability of integrated circuit, current based test method arises at the historic moment.
为了降低测试成本并且提高集成电路的可靠性，电流测试应运而生。
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