historic cost的例句大全

Capital may be valued at historic cost in terms of past expenditures on productive assets.

资本可以按照生产性资本的过去费用的过去成本来进行估价.

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。

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

除了特例会计员传统地使用历史成本来记录交易。（我们将会在较后的章中看到这些特例）

No. 5 financial statement of FASB on "the Recognization and Measurement of Enterprise Financial Report" has put forward 5 kinds of measurement attributes including historic cost, current cost, current market value and net realizable value, present value of future cash flow.

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

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。

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。

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。

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 changing from the traditional cost management to full process cost management on hydroelectric project is a historic innovation and an inexorable transformation trend from supply-side economy to demand-side economy.

从传统的水电工程造价管理过渡到工程全过程的造价管理，是一场历史性的变革，它是计划经济向市场经济转变的必然趋势。

Also, if interest rates now at historic lows rise, the higher cost of capital would crimp returns.

如果目前处于历史低点的利率开始攀升，那么融资成本上涨将使得回报下降。