| 词汇 | historical-cost |
| 语种 | 英语、汉语、英汉翻译、汉英翻译 |
| 释义 | historical cost noun[ C ] ACCOUNTINGukus → historic cost Examples of historical costhistorical cost The inventory value reported on the balance sheet is usually the historicalcost or fair market value, whichever is lower. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Historicalcost does not generally reflect current market valuation. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Various corrections to historicalcost are used, many of which require the use of management judgment and may be difficult to verify. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The lack of transparency by using historicalcost accounting may make matter worse. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. There is no empirical evidence that using historicalcost accounting will calm the investors. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. In some cases, historicalcost accounting didn't apply because there was little trading cost, (e.g. an interest-rate swap contract). From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Net book value of an asset is basically the difference between the historicalcost of that asset and its associated depreciation. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. If bridge maintenance had instead been performed regularly, the total estimated historicalcost would have been about $81 million. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Assets such as machinery can not be replaced at their historicalcost but must be purchased at the current market value. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Two measurements of the value of capital exist: capital at historicalcost and capital at market value. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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