historical cost

 
[hɪs'tɒrɪkəl kɒst]     [hɪ'stɔːrɪkəl kɔːst]    
  • 過去成本

historical cost的用法和樣例:

例句

  1. Capital may be valued at historic cost in terms of past expenditures on productive assets.
    資本可以按照生產性資本的過去費用的過去成本來進行估價。
  2. The actual cost is much higher than we have expected.
    實際成本比我們預料的高得多。
  3. The traditional orientation of accounting was to record transactions at their historical cost.
    會計的統計方法是按原始成本記錄交易數量來進行的。
  4. Long-term liabilities are measured in accordance with historical cost principle.
    長期負債按照歷史成本原則計量。
  5. Inventories are normally accounted for at historical cost, as the cost principle requires.
    根據歷史成本原則,存貨通常按歷史成本進行會計處理。
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