1.
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。
2.
Comparative Analysis on Historical Cost and Fair Value;
历史成本与公允价值计量的对比分析
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.
historically valued assets
按原价计值的资产,按历史成本计值的资产
5.
Research on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value
会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值
6.
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格,历史成本是一种更可靠的会计计量标准。
7.
The main cause of this is that the book value is the outcome of measuring by historical cost.
其中的主要原因是,帐面价值是采用历史成本计量的结果。
8.
The Role of Fair Value and Transaction Based Accounting Measures in Providing Information on Firm Value
从净收益视角看公允价值和历史成本计量属性的作用
9.
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。
10.
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
11.
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。
12.
Challenges and Development Trend of Historical Cost Accounting;
历史成本会计面临的冲击与发展趋势
13.
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
14.
Study on Fair Value and Historic Cost Accounting under the Current Financial Crisis
金融危机引发的对公允价值与历史成本的思考
15.
historical cost balance sheets
历史成本资产贡债表
16.
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
17.
Objective Appraise on the Achievements of Planned Economy Period of China--From the Angle of History and Sustainable Development;
对中国计划经济时期成就的客观评价——从历史与可持续发展角度
18.
On that score the old system of historic-cost accounting was worse.
基于以上那点，那么传统的历史成本会计模式更糟糕。