historical cost accounting 历史成本会计
modified historical-cost accounting 改进的历史成本会计
CA historical cost accounting 历史成本会计
Historical Cost Accounting Convention 历史成本原则
HCA historical cost accounting 历史成本会计
the historical cost accounting 传统历史成本会计
historical cost accounting mode 历史成本会计模式
historical cost accounting model 历史成本会计模式
N a method of accounting that values assets at the original cost. In times of high inflation profits can be overstated 历史成本核算 → compare current-cost accounting
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。
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
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。
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