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.
以历史成本为基础计提折旧的方法，使企业维持生产增加了难度。
The way of depreciation based on history cost enables enterprises difficult to maintain normal production.
以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
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.
历史成本会计原则的直接基础有两个，即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
历史成本会计原则的直接基础有两个，即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
应用推荐