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- If the restated amount of a nonmonetary item exceeds the inflation adjusted historical costs, the restated amount should be reduced to historical costs. 我译的:如果非货币性项目重新表述的金额超过了通货膨胀调整的历史成本,那么该重述金额应当冲减到历史成本中?
- adjusted historical cost 调整后历史成本
- Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically. 采用计划成本或者定额成本法进行日常核算的,应当按期结转其成本差异,将计划成本或定额成本调整为实际成本。
- All the inventories shall be disclosed at historical cost financial statement. 各种存货在会计报表中应当以实际成本列示。
- Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically. 采用计划成本或者定额成本方法进行日常核算的,应当按期结转其成本差异,将计划成本或者定额成本调整为实际成本。
- Fixed assets shall be accounted for at historical cost as ob-tained. 固定资产应按取得是的固定成本记帐。
- Marketable securities shall be accounted for according to historical cost as obtained. 有价证券应按取得时的实际成本记帐。
- 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。
- The traditional orientation of accounting was to record transactions at their historical cost. 会计的统计方法是按原始成本记录交易数量来进行的。
- 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。
- 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。
- For trading and service enterprises, the historical cost of com- modities purchased includes purchase consideration and taxes payable. 商业和服务企业购入的商品以买价和应缴纳的税金作为实际成本。
- As a traditional accounting measurement mode,historical cost mode makes accrual system and historical cost as measurement principles. 计量成为此次准则修改的重要方面,历史成本作为传统的会计计量模式,是以权责发生制和历史成本为计量原则的。
- All assets should be stated at their historical costs on acquisition. 十)企业的各项财产在取得时应当按照实际成本计量。
- Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future. 以历史成本计量资产的另一个原因就是持续经营概念,它认为企业在可以预见的将来继续保持经营。
- 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;
- Historical cost, current market value, current cost, netrealizable value and present value of future cash flow are concretive expressive forms of fair value. 历史成本、现行市价、现行成本、可变现净值和未来现金流量的现值等,都是公允价值的具体表现形式。
- He adjusted the shutter before taking a photo. 在照相前,他调整了快门。
- Capital may be valued at historic cost in terms of past expenditures on productive assets. 资本可以按照生产性资本的过去费用的过去成本来进行估价。
- He took out the binoculars and adjusted the focus. 他取出双筒望远镜并调整了焦距。