The research on the fair value and its relationship to the historical cost is very urgent.
针对我国财政部2006年2月15日颁布的新会计准则中有18项或多或少涉及到公允价值的计量,2007年新准则已经在上市公司实施的现状,指出研究公允价值的内涵以及其与之前一直占据统治地位的历史成本的关系显得特别迫切。
This paper analyzes the cause of accumulating historical cost in the products convened process.
分析了产品转换过程中历史成本积淀的原因,依据敏捷制造的原理,探讨了两种化解历史成本的方式:用动态联盟减少历史成本的积淀;通过应用柔性制造技术,用历史成本替代增量成本。
The traditional accounting measurement depending on historical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of the historical cost measurement,and then,points out that the introduction of the economic value concepts is the theory basis for the accounting measurement revolution.
会计环境的巨大变化使传统的历史成本计量受到剧烈的冲击 。
It further establishes the concept and pattern for accounting of discovery value so as to act as the development and extension to the traditional historic cost.
以石油勘探开发活动为背景 ,探讨了发现成本与发现价值的脱离 ,以及由此引起的会计问题 ,进而 ,创立发现价值会计的概念和模式 ,作为对传统历史成本的发展和延伸。
The price between selling and buying the assets as a new kind of measurement characteristics is to complement and consummate historic cost which has measurement characteristics.
公允价值作为一种新的计量属性是对历史成本等已有的计量属性的补充和完善。
It can be verifiable that historical cost method is overmatch than the method of current market value, so people must do their best to select the method of historical cost as mu.
林木资产计价可供选择的方法主要有历史成本法和现行市价法两种,这两种方法各自有其适用条件、适用范围及优缺点,但相对而言历史成本法更为适合,因此,在对林木资产计价核算时应始终坚持能够用历史成本计价的尽可能用历史成本计价,不具备历史成本计价条件的再考虑用其他方法。
historical cost balance sheets
历史成本资产贡债表
Inventories are normally accounted for at historical cost, as the cost principle requires.
根据历史成本原则，存货通常按历史成本进行会计处理。
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。
historical cost at the beginning and end of the accounting period
会计期间开始和终了时的历史成本
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。
Comparative Analysis on Historical Cost and Fair Value;
历史成本与公允价值计量的对比分析
Challenges and Development Trend of Historical Cost Accounting;
历史成本会计面临的冲击与发展趋势
The Impact of Inflation on the Traditional Historical Cost Accounting
通货膨胀对传统历史成本会计的影响
historically valued assets
按原价计值的资产,按历史成本计值的资产
disclosure of historical cost information adjusted for inflation
公布对通货膨胀作出调整后的历史成本资料
The values of all assets are to be recorded at historical costs at the time of acquisition.
各项财产物资应当按取得时的历史成本计价。
On the Implications of Marxist View of Genecology of History;
面向历史本身——马克思历史生成论的思想内涵
Development history of hospital cost control since founding of China
建国以来我国医院成本控制发展历史
Comprehensive understanding of history and its role in history teaching;
形成历史概念是全面完成历史教学任务的基本保证
They are the reflections of essential attributes of historical things formed on the basis of history representations.
是在历史表象基础上形成的对历史事物本质属性的反映。
Discussing the Foundation and Developments of Singleness Capital Asset Pricing Model;
论单项资本成本估算模型的历史演变及其发展
The Formation of the Bubble in the Arts Market from the History and Constitution of Capital
从历史和资本构成看当代艺术市场泡沫的形成
The average latency at which successful version history requests are processed.
成功的版本历史请求处理的平均反应时间。