... [会计] adjusted historical cost 历史成本概念 concept of historical cost ; Historical cost concept 历史成本原则 Historical Cost Principle ...
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concept of historical cost 历史成本概念
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.
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。
The Chapter 2 analyzes the fair value concept. Fair value's characteristics comparing with historical cost.
第二章浅析浅析了公允价值的含义，并浅析浅析了公允价值相对于历史成本所具有的特性。
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