historical cost

常见例句

雙語例句

• Long-term liabilities are measured in accordance with historical cost principle.
  長期負債按照歷史成本原則計量。
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• Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
  存貨必須遵循歷史成本原則按取得成本計價。
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• 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.
  根據這些銀行和經紀公司採用的新會計準則，一些債務是根據市場價計算的，而不是按照歷史成本計入。

權威例句

• In addition, depreciation deductions track historical cost rather than rapidly rising replacement costs, adding to short-term profit during inflationary times.
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• How should assets be measured--by their historical cost, as they are presently?
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• Because all banks except Bank of Tokyo-Mitsubishi have now chosen historical cost accounting, however, all will report capital levels greater than the 8% minimum.
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