1.
Challenges and Development Trend of Historical Cost Accounting;
历史成本会计面临的冲击与发展趋势
2.
The Impact of Inflation on the Traditional Historical Cost Accounting
通货膨胀对传统历史成本会计的影响
3.
On that score the old system of historic-cost accounting was worse.
基于以上那点，那么传统的历史成本会计模式更糟糕。
4.
To understand why, first take a look at page 7, where we show the earnings (on an historical-cost accounting basis) of our seven largest non-financial units:
首先请看看第七页，显示本公司七个非金融业的主要企业的获利状况(以历史成本会计基础)
5.
historical cost at the beginning and end of the accounting period
会计期间开始和终了时的历史成本
6.
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。
7.
Research on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value
会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值
8.
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格,历史成本是一种更可靠的会计计量标准。
9.
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。
10.
Comparative Analysis on Historical Cost and Fair Value;
历史成本与公允价值计量的对比分析
11.
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。
12.
historically valued assets
按原价计值的资产,按历史成本计值的资产
13.
The values of all assets are to be recorded at historical costs at the time of acquisition.
各项财产物资应当按取得时的历史成本计价。
14.
The foundation of Tong Meng Hui in Tokyo, Japan in 1905 was a historical necessity.
1905年同盟会成立于日本东京，这是历史的必然。
15.
historical cost balance sheets
历史成本资产贡债表
16.
On the Literary Soil for the Japanese Private Novels-An Analysis of the Historical and Social Factors Shaping the Japanese Private Novels;
论日本私小说的文学土壤——日本私小说的历史和社会成因分析
17.
On the Implications of Marxist View of Genecology of History;
面向历史本身——马克思历史生成论的思想内涵
18.
The main cause of this is that the book value is the outcome of measuring by historical cost.
其中的主要原因是,帐面价值是采用历史成本计量的结果。