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 costs |
| 释义 |
Historical costs
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。
英语百科
Standard cost accountingStandard cost accounting is a traditional cost accounting method introduced in the 1920s, as alternative for the traditional cost accounting method based on historical costs. |
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