成本计量 meaning in English
cost measurement
Examples
- A research of cost measurement across two fields of financial accounting and managerial accounting
跨财务会计与管理会计领域的成本计量研究 - By basing values on recent prices ( “ marking to market ” ) , they paint a truer picture of a firm ' s financial health than historical - cost measures
与历史成本计量相比，通过以近期价格确定价值（市值价格） ，可以获得一个企业财务健康程度更加真实的情况。 - If loans are valued at historical cost and market values are rising , the loans are likely to be sold if this is the only way of realising profit , even if the market undervalues them
如果贷款以历史成本计量并且市价上升，那么尽管市场可能低估其价值，但是在卖出是唯一实现利润的方式的情况下，贷款仍很可能被卖掉。 - The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date , of which the amount of functional currency shall not be changed
（二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。 - If the transferred financial asset is measured at the amortized cost , the relevant liability it has recognized shall not be designated as a financial liability , which is measured at its fair value and the changes are recorded in the profits and losses of the current period
所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。