| 1. | 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。 |
| 2. | Principle of historical cost
历史成本原则 |
| 3. | The values of all assets are to be recorded at historical costs at the time of acquisition
各项财产物资应当按取得时的历史成本计价。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | At last , i review the replacement of historical cost by fair value
最后,本文对于公允价值在某些会计计量领域替代历史成本的过程进行了一个回顾。 |
| 7. | The financial statements have been prepared on an accrual basis and under the historical cost convention
财务报表按应计记帐方式及历史成本法编制。 |
| 8. | The total stock of inward direct investment amounted to $ 732 . 4 billion at historical cost
以历史成本计算，这些公司的外来直接投资总额达7 , 324亿元。 |
| 9. | Lastly , the article , provides empirical evidence to prove that intangible assets have value relevance
本章对以历史成本计价的无形资产的取得和摊销的价值运动过程进行了核算。 |
| 10. | As usual as in the most countries , china ' s financial accounting system is based on accrual system and historic cost system
和世界上大多数国家一样，我国的企业会计制度要求公司制企业以权责发生制和历史成本制为基础核算经营成果。 |
