historical cost principle meaning in English
历史成本计价原则
历史成本原则
Examples
- Long - term liabilities are measured in accordance with historical cost principle
长期负债按照历史成本原则计量。 - 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。 - The current accounting income , which is accommodating with the accounting goal of the industrial age , is set as a mode confirming income based on historical cost principle , realizations principle and matching principle
现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式，与工业时代的会计目标相适应。 - Recognition , measurement and report are necessary parts of financial accounting , so we should demonstrate them as a whole , although that may be a difficult thing . the recognition and measurement of comprehensive income are complex and profound , which involve many problems of financial accounting theory such as historical cost principle , realization principle , relevance and reliability , etc .
当然,全面收益的确认与计量问题又是十分复杂的,它不仅涉及到财务会计理论的方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。 - Especially the quickly growing up of network economy , information technology , and finance industry challenged the traditional financial report greatly which is characteristic of historical cost principle , realized - matching principle and conservatism principle . all kinds of condemnation flew over like snowflake . it arouses us to think that whether current financial report is losing their prime value and importance gradually or not
尤其是网络经济、信息技术、金融业的迅猛崛起，更使以历史成本原则、实现?配比原则和稳健原则为特征的传统财务报告模式受到了前所未有的挑战，各种谴责如雪片般飞来，这不仅我们沉思；现行的财务报表是否正在逐渐失去它们原有的价值和重要性