历史成本原则 meaning in English
historical cost principle
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。 - Principle of historical cost
历史成本原则 - Inventories are normally accounted for at historical cost , as the cost principle requires
根据历史成本原则，存货通常按历史成本进行会计处理。 - 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。