1) adjusted historical cost
调整后历史成本
2) historical cost
历史成本
1.
The research on the fair value and its relationship to the historical cost is very urgent.
针对我国财政部2006年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,2007年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 accumulating historical 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 on historical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of the historical 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 。
3) 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 traditional historic 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 consummate historic 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。
4) adjusted acquisition cost
调整后购置成本
5) 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 the method 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。
6) adjusted cost basis
调整成本制;调整后成本基础
补充资料：调整
1.调弄整治。 2.重新调配或安排﹐使合于新的情况。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条