... historical-cost statement 按实际成本计算的报表 historical standard cost 历史标准成本 Historical sunk cost 历史沉淀成本 ...
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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。
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