historical cost

historical cost 基本解释

[经] 实际成本, 历史成本, 过去成本

词组短语

1、adjusted historical cost [经] 调整后历史成本

2、cost or historical cost principle [经] 成本或历史成本原则

3、historical cost accounting [经] 历史成本会计

4、historical cost accounting system [经] 按实际成本核算的制度

5、historical cost assumption [经] 历史成本假设

6、historical cost basis [经] 历史成本基础

7、historical-cost rules revenue recognition [经] 确定营业收入的实际成本规则

8、historical-cost statements [经] 按实际成本计算的报表

historical cost 用法和例句

1、Marketable securities shall be accounted for according to historical cost as obtained.

有价证券应按取得时得实际成本记帐。

2、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.

存货必须遵循历史成本原则按取得成本计价。

3、The traditional orientation of accounting was to record transactions at their historical cost.

会计的统计方法是按原始成本记录交易数量来进行的。

重点词汇

historical adj. 历史的，历史上的；有关历史研究的；有根据的；基于史实的

cost n. 价钱，代价；花费，费用；牺牲；[用复数][法律]诉讼费 vi. 价钱为，花费；估计成本 vt. 付出代价；估价；使丧失；使付出努力