1.
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。
2.
The Role of Fair Value and Transaction Based Accounting Measures in Providing Information on Firm Value
从净收益视角看公允价值和历史成本计量属性的作用
3.
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.
以历史成本计量资产的另一个原因就是持续经营概念,它认为企业在可以预见的将来继续保持经营。
4.
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。
5.
Comparative Analysis on Historical Cost and Fair Value;
历史成本与公允价值计量的对比分析
6.
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
7.
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。
8.
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。
9.
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
10.
Challenges and Development Trend of Historical Cost Accounting;
历史成本会计面临的冲击与发展趋势
11.
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
12.
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。
13.
historically valued assets
按原价计值的资产,按历史成本计值的资产
14.
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。
15.
historical cost balance sheets
历史成本资产贡债表
16.
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
17.
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。
18.
Even if the cost turns out to be negligible, a sense of history and tradition may not be.
就算成本可以忽略不计，历史和传统的意识却不能被遗忘。