accountants have traditionally recorded transactions using historic cost with some exceptions (which we will look at in later chapters).

since it is based on the market pricing, its decision value is apparently better than that of historic cost.

由于公允价值是以市场定价为基础的，所以其决策价值要明显优于历史成本。

if no adjustment is made, this will create an upward bias in yield calculations because historic cost is typically lower than market value.

如果不加调整，这将造成产出的向上偏移，因为实际成本一般低于市值。

the historic cost of employee stock options, for instance, is zero.

例如，职工股票先购权的历史成本为0。

historic cost may be harder to manipulate than the results of a model.

历史成本相较模型结果而言，可能较难人为操纵。

and for derivatives, historic cost accounting is patently wrong.

并且，就衍生品而言，采用历史成本会计显然是错误的。

under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.

在传统的历史成本会计模式下，银行有诸多理由不进行资产结构调整，因为这就意味着他们承认了损失。

so, i haven't seen you in a while.

好久不见你了。

jim wang! it's nice to see you again! it's been a long time.

吉姆•王！见到你真是太兴奋了！好久不见了。

how are you? well, it's been an eternity. you look incredible.

好久不见了，你看起来好极了。

tomorrow i will go to dongguang to visit xiaotao, one of my best friends.

明天要去东莞小陶那里作客，老朋友好久不见了，可以聚聚。

michelle: wow, grace! long time no see! where have you been?

哇哦，葛瑞斯！好久不见了！你都在哪儿呢？

a: hi, tony, long time no see. you look terrific.

嗨，托尼，好久不见了，你气色很好呀！

emily. wow. it's been ages.

艾米莉好久不见了

good to see you, too. it's been a minute.

我也很高兴见到你，好久不见了

it's been a long time, victoria.

好久不见了维多利亚

been a while, it's good to see you.

好久不见了，很高兴能再见你。

hi, jack. it's been a long time.

你好，杰克。好久不见了。

it's been a long time. 20.

好久不见了。

the blowing mountain wind ruffles the pine shade on the window paper

山风吹乱的窗纸上的松痕

mountain wind is blowing blowing, my brother and almost frozen friends.

山上的风呼呼地刮着，我和弟弟都快冻坏啦。