Chinese translation for "historical cost principle"
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- 历史成本计价原则
历史成本原则
Related Translations:
- Example Sentences:
| 1. | 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。 | | 2. | 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。 | | 3. | The current accounting income , which is accommodating with the accounting goal of the industrial age , is set as a mode confirming income based on historical cost principle , realizations principle and matching principle
现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式，与工业时代的会计目标相适应。 | | 4. | Recognition , measurement and report are necessary parts of financial accounting , so we should demonstrate them as a whole , although that may be a difficult thing . the recognition and measurement of comprehensive income are complex and profound , which involve many problems of financial accounting theory such as historical cost principle , realization principle , relevance and reliability , etc .
当然,全面收益的确认与计量问题又是十分复杂的,它不仅涉及到财务会计理论的方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。 | | 5. | Especially the quickly growing up of network economy , information technology , and finance industry challenged the traditional financial report greatly which is characteristic of historical cost principle , realized - matching principle and conservatism principle . all kinds of condemnation flew over like snowflake . it arouses us to think that whether current financial report is losing their prime value and importance gradually or not
尤其是网络经济、信息技术、金融业的迅猛崛起，更使以历史成本原则、实现?配比原则和稳健原则为特征的传统财务报告模式受到了前所未有的挑战，各种谴责如雪片般飞来，这不仅我们沉思；现行的财务报表是否正在逐渐失去它们原有的价值和重要性 | | 6. | Historical cost principle , realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore , many accounting standards commitments of different countries brought advices to improve financial performance report . this reform has been the tide
传统损益表的历史成本计量属性、实现?配比原则、谨慎性原则等方面已暴露出明显的不足，由此，世界各国的会计准则制定机构纷纷提出改进财务业绩报告的建议，改革收益表呈报模式已成为大势所趋。 | | 7. | Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field . under the market economic condition , based on historical cost principle , the current accounting should use the following methods , equity - method , the method of cost or market prices are getting lower , lower , mothod of cost or net realizable value of gething lower and lower , and future discounted cash - flow model etc , in order to solve the new problems which will happen in the future
文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。 |
- Similar Words：
- "historical cost basis of accounting" Chinese translation, "historical cost convention" Chinese translation, "historical cost depreciation" Chinese translation, "historical cost flow" Chinese translation, "historical cost model" Chinese translation, "historical costing" Chinese translation, "historical costs assumption" Chinese translation, "historical costs basis" Chinese translation, "historical costs convention" Chinese translation, "historical costs method" Chinese translation
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