| 1. | The traditional orientation of accounting was to record transactions at their historical cost .
会计的统计方法是按原始成本记录交易数量来进行的。 |
| 2. | Challenges and development trend of historical cost accounting
历史成本会计面临的冲击与发展趋势 |
| 3. | The engels ' s thought of historical cost
恩格斯的历史代价思想 |
| 4. | Fixed assets shall be accounted for at historical cost as ob ? tained
固定资产应按取得是的固定成本记帐。 |
| 5. | Fixed assets shall be accounted for at historical cost as obtained
固定资产应当按取得时的实际成本记帐。 |
| 6. | All inventories shall be accounted for at historical cost as obtained
各种存货应当按取得时的实际成本记帐。 |
| 7. | 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。 |
| 8. | Principle of historical cost
历史成本原则 |
| 9. | All assets should be stated at their historical costs on acquisition
十）企业的各项财产在取得时应当按照实际成本计量。 |
| 10. | All the inventories shall be disclosed at historical cost financial statement
各种存货在会计报表中应当以实际成本列示。 |
