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。
| 单词 | Historical cost |
| 释义 |
Historical cost
英语例句库
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。
中文百科
原始成本原始成本或历史成本(historical cost)是指计算资产买入时的价格，而不受通胀、升值等影响。在部份情况下，当在买入日期后价值不变，资产和负债会以原始成本展示。在资产负债表中的价值和现实价值不同。
英语百科
Historical cost 原始成本In accounting under the traditional historical cost paradigm, historical cost is the original nominal monetary value of an economic item. Historical cost is based on the stable measuring unit assumption. In some circumstances, assets and liabilities may be shown at their historical cost, as if there had been no change in value since the date of acquisition. The balance sheet value of the item may therefore differ from the real value. |
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