您要查找的是不是:
- 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。
- Inventory must be measured at the acquisition cost in conformity with the historical cost principle. 存貨必須遵循歷史成本原則按取得成本計價(jià)。
- 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。
- cost or historical cost principle [經(jīng)] 成本或歷史成本原則
- All the inventories shall be disclosed at historical cost financial statement. 各種存貨在會(huì )計報表中應當以實(shí)際成本列示。
- Fixed assets shall be accounted for at historical cost as ob-tained. 固定資產(chǎn)應按取得是的固定成本記帳。
- 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. 在現行制度和準則中 ,對無(wú)形資產(chǎn)的計價(jià)均遵循歷史成本原則 ,即按取得無(wú)形資產(chǎn)時(shí)所發(fā)生的實(shí)際成本計價(jià)。
- Marketable securities shall be accounted for according to historical cost as obtained. 有價(jià)證券應按取得時(shí)的實(shí)際成本記帳。
- The cost principle is derived, in large part, from the principle of objectivity. 成本原則主要是在客觀(guān)性原則的基礎上發(fā)展而來(lái)的。
- 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。
- This is governed by cost principles in OMB Circular A-87. 誰(shuí)家有香港六合彩生了大病,申請補助十幾元錢(qián);
- For trading and service enterprises, the historical cost of com- modities purchased includes purchase consideration and taxes payable. 商業(yè)和服務(wù)企業(yè)購入的商品以買(mǎi)價(jià)和應繳納的稅金作為實(shí)際成本。
- Now, drived by the trend of globalization and the management cost principle, the grads transfer of international economic has become the headspring of the regional economic. 目前,受經(jīng)濟全球化趨勢及營(yíng)商成本法則驅使,國際經(jīng)濟的梯度轉移已成為地區經(jīng)濟消長(cháng)和經(jīng)濟律動(dòng)的不竭動(dòng)源。
- All assets should be stated at their historical costs on acquisition. 十)企業(yè)的各項財產(chǎn)在取得時(shí)應當按照實(shí)際成本計量。
- As a traditional accounting measurement mode,historical cost mode makes accrual system and historical cost as measurement principles. 計量成為此次準則修改的重要方面,歷史成本作為傳統的會(huì )計計量模式,是以權責發(fā)生制和歷史成本為計量原則的。
- 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. 以歷史成本計量資產(chǎn)的另一個(gè)原因就是持續經(jīng)營(yíng)概念,它認為企業(yè)在可以預見(jiàn)的將來(lái)繼續保持經(jīng)營(yíng)。
- Historical cost, current market value, current cost, netrealizable value and present value of future cash flow are concretive expressive forms of fair value. 歷史成本、現行市價(jià)、現行成本、可變現凈值和未來(lái)現金流量的現值等,都是公允價(jià)值的具體表現形式。
- 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. 采用計劃成本或者定額成本法進(jìn)行日常核算的,應當按期結轉其成本差異,將計劃成本或定額成本調整為實(shí)際成本。
- 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)。
- Historical cost and future cos. 歷史成本與未來(lái)成本。