长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
历史成本相较模型结果而言，可能较难人为操纵。
Historic cost may be harder to manipulate than the results of a model.
基于历史成本，交易被记录在美元账户中。
Based on historical costs, transactions are recorded in the accounts in dollars.
所有组织都按历史成本将非消耗性设备入账。
All organizations valued non-expendable equipment on a historical cost basis.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
Historical cost is a more reliable accounting measure for assets than is market value.
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。
Therefore, equipment and other assets show on the books at historical cost or adjusted historical cost.
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。
Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
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。
It is also known as developing cost or historical cost which is used to compensate for the labor costed in technological developing.
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。
Since it is based on the market pricing, its decision value is apparently better than that of historic cost.
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。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
人力资源成本可通过历史成本法、重置成本法、机会成本法等计量方法进行计量。
Cost of human resources can be measured by methods of historical cost, replacement cost, opportunity cost, and so on.
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冲击。
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冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
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。
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.
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。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量；
Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.
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。
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.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
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。
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.
在相关性、如实反映性、可比性、及时性和可理解性等方面，公允价值具有历史成本无可比拟的优势。
Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability.
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。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
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。
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。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
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