historical cost

 
[h?s't?r?k?l k?st]     [h?'st??r?k?l k??st]    
  • 過(guò)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(chǎn)性資本的過(guò)去費用的過(guò)去成本來(lái)進(jìn)行估價(jià)。
  2. The actual cost is much higher than we have expected.
    實(shí)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(huì )計的統計方法是按原始成本記錄交易數量來(lái)進(jìn)行的。
  4. Long-term liabilities are measured in accordance with historical cost principle.
    長(cháng)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(jìn)行會(huì )計處理。
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