historical cost

英 [hɪs'tɒrɪkəl kɒst] 美 [hɪ'stɔːrɪkəl kɔːst]

• 过去成本

historical cost的用法和样例：

例句

1. 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。
2. The actual cost is much higher than we have expected.
   实际成本比我们预料的高得多。
3. 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。
4. 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。
5. 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。