历史成本法,method of historical cost
1)method of historical cost历史成本法
1.It can be verifiable that historical cost method is overmatch than the method of current market value, so people must do their best to select themethod of historical cost as mu.林木资产计价可供选择的方法主要有历史成本法和现行市价法两种,这两种方法各自有其适用条件、适用范围及优缺点,但相对而言历史成本法更为适合,因此,在对林木资产计价核算时应始终坚持能够用历史成本计价的尽可能用历史成本计价,不具备历史成本计价条件的再考虑用其他方法。
2)historical-cost basis of valuation历史成本估价法
3)historical cost历史成本
1.The research on the fair value and its relationship to thehistorical cost is very urgent.针对我国财政部2月15日颁布的新会计准则中有18项或多或少涉及到公允价值的计量,新准则已经在上市公司实施的现状,指出研究公允价值的内涵以及其与之前一直占据统治地位的历史成本的关系显得特别迫切。
2.This paper analyzes the cause of accumulatinghistorical cost in the products convened process.分析了产品转换过程中历史成本积淀的原因,依据敏捷制造的原理,探讨了两种化解历史成本的方式:用动态联盟减少历史成本的积淀;通过应用柔性制造技术,用历史成本替代增量成本。
3.The traditional accounting measurement depending onhistorical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of thehistorical cost measurement,and then,points out that the introduction of the economic value concepts is the theory basis for the accounting measurement revolution.会计环境的巨大变化使传统的历史成本计量受到剧烈的冲击 。
英文短句/例句
1.historical cost balance sheets历史成本资产贡债表
2.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。
3.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。
4.historical cost at the beginning and end of the accounting period会计期间开始和终了时的历史成本
5.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。
parative Analysis on Historical Cost and Fair Value;历史成本与公允价值计量的对比分析
7.Challenges and Development Trend of Historical Cost Accounting;历史成本会计面临的冲击与发展趋势
8.The Impact of Inflation on the Traditional Historical Cost Accounting通货膨胀对传统历史成本会计的影响
9.historically valued assets按原价计值的资产,按历史成本计值的资产
10.disclosure of historical cost information adjusted for inflation公布对通货膨胀作出调整后的历史成本资料
11.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。
12.On the Implications of Marxist View of Genecology of History;面向历史本身——马克思历史生成论的思想内涵
13.Development history of hospital cost control since founding of China建国以来我国医院成本控制发展历史
prehensive understanding of history and its role in history teaching;形成历史概念是全面完成历史教学任务的基本保证
15.They are the reflections of essential attributes of historical things formed on the basis of history representations.是在历史表象基础上形成的对历史事物本质属性的反映。
16.Discussing the Foundation and Developments of Singleness Capital Asset Pricing Model;论单项资本成本估算模型的历史演变及其发展
17.The Formation of the Bubble in the Arts Market from the History and Constitution of Capital从历史和资本构成看当代艺术市场泡沫的形成
18.The average latency at which successful version history requests are processed.成功的版本历史请求处理的平均反应时间。
相关短句/例句
historical-cost basis of valuation历史成本估价法
3)historical cost历史成本
1.The research on the fair value and its relationship to thehistorical cost is very urgent.针对我国财政部2月15日颁布的新会计准则中有18项或多或少涉及到公允价值的计量,新准则已经在上市公司实施的现状,指出研究公允价值的内涵以及其与之前一直占据统治地位的历史成本的关系显得特别迫切。
2.This paper analyzes the cause of accumulatinghistorical cost in the products convened process.分析了产品转换过程中历史成本积淀的原因,依据敏捷制造的原理,探讨了两种化解历史成本的方式:用动态联盟减少历史成本的积淀;通过应用柔性制造技术,用历史成本替代增量成本。
3.The traditional accounting measurement depending onhistorical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of thehistorical cost measurement,and then,points out that the introduction of the economic value concepts is the theory basis for the accounting measurement revolution.会计环境的巨大变化使传统的历史成本计量受到剧烈的冲击 。
4)historic cost历史成本
1.It further establishes the concept and pattern for accounting of discovery value so as to act as the development and extension to the traditionalhistoric cost.以石油勘探开发活动为背景 ,探讨了发现成本与发现价值的脱离 ,以及由此引起的会计问题 ,进而 ,创立发现价值会计的概念和模式 ,作为对传统历史成本的发展和延伸。
2.The price between selling and buying the assets as a new kind of measurement characteristics is to complement and consummatehistoric cost which has measurement characteristics.公允价值作为一种新的计量属性是对历史成本等已有的计量属性的补充和完善。
5)historical cost principle历史成本原则
1.Direct basis research of thehistorical cost principle;历史成本原则的直接基础研究
2.The monetary measurement assumption andhistorical cost principle of traditional accounting have been undermined unprecedentedly by deflation.我国目前尚不具备实施物价变动会计的环境和条件 ,对此 ,正确的对策只能是维持历史成本原则下的局部会计改革。
3.The monetary measurement assumption and thehistorical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.我国目前尚不具 备全面实施环境会计的环境和条件，对此，正确的对策只能是维持历史成本原则下的局部会计改革。
6)historical cost accounting历史成本会计
1.In this paper,the author makes a comparative analysis of the models ofhistorical cost accounting and the three basic changing price accounting,which will provide a scientific basis for .本文通过对历史成本会计模式与三种基本的物价变动会计模式进行的比较分析，为物价变动会计模式的选择与应用提供依据。
2.Assets impairment accounting is a special kind of accounting lies betweenhistorical cost accounting mode and fair value accounting mode,it s a bridge of connection between them.资产减值会计是界于历史成本会计模式与公允价值会计模式之间的一种特殊会计,是联系两者的桥梁,要真实公允反映资产价值的根本途径是全面采用公允价值会计模式。
延伸阅读
历史成本与未来成本（historicalcostandfuturecost）历史成本是指根据以往实际发生耗费情况所计算的实际成本，也称为原始成本，可参见原始成本与重置成本条目。未来成本是历史成本的对称，是根据一定资料预测获得的尚未实际发生的成本。历史成本通常是根据会计凭证和账面记录进行的，是一种传统的成本计算方法，长期以来是会计存在发展的一个重要计价基础，它特别适用于存货估价和损益计算的需要。历史成本计价具有客观性，它是建立在币值稳定基础之上的，这样才能把企业在不同日期存在的资产和负债，以及不同时期内发生的收和费用进行有效比较，从而正确地反映企业的财务状况和经营成果及其发展趋势。但在膨胀情况下，由于币值稳定假设不复存在、历史成本计价基础受到很大冲击。未来成本在现代企业经营决策中有重要意义，它使成本管理从事后走向事先，是提高成本管理水平的重要步骤。未来成本的表现形式很多，如目标成本、计划成本和定额成本等须在测定时作出一些必要的假定，如我们预测未来一年内由于节约某种材料，成本可降低多少，相反也可能由于某种材料或人工下年度预计要上升，而使成本上升等等。所以，我们在预测未来成本时，应将主要精力放在检查和论证那些不确定因素和一切假设是否科学合理，而不用花太大的精力去计算过分精细的数字，因为这样是得不偿失的。
