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- 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。
- 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。
- Regarding the balance sheet and income statement referred to in Paragraph 1 above, a business may, depending on actual need, prepare detailed lists of accounts and cost statement. 第一项资产负债表及损益表，商业得视实际需要，另编各科目明细表及成本计算表。
- 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。
- 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。
- 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。
- 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。
- 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。
- Historical cost and future cos. 历史成本与未来成本。
- 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。
- Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets. 在现行制度和准则中 ,对无形资产的计价均遵循历史成本原则 ,即按取得无形资产时所发生的实际成本计价。
- 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。
- Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information. 并且在经济形势的不断发展和经济环境逐渐完善的过程中，会计由历史成本计量向公允价值计量过渡。
- Hence the use of historical cost is seen as ensuring greater objectivity in financial reporting than the use of figures based on estimates of current value， because it is factual and verifiable. 因此历史成本的用处在于肯定在会计报表上历史成本不现在的价值估计更为重要，因为他是实际的的，而且可证实的。
