历史成本会计是指除了现金和应收项目这类货币性资产以外，企业任何资产的取得和耗用，一律用历史成本即实际成本计价、记录。历史成本是通过购买、制造和建造某项资产时所付出的观金和现金等价物，如购入原材料的原始进价加采购过程中的费用、商品购进的实际进价、固定资产的原始进价加运杂费和安装费等。用历史...
simple cost accounting 简易成本会计 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 historical a. 历史的,史实的,历史上的 macroaccounting 【经】 宏观会计 microaccounting 微观会计 accountingreport 会计决算会计报告 ...
答案:Historical cost refers to the original purchase price of an asset or the original amount of a liability at the time of acquisition. Fair value, on the other hand, is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties ...
historical cost accounting 英 [hɪˈstɒrɪkl kɒst əˈkaʊntɪŋ] 美 [hɪˈstɔːrɪkl kɔːst əˈkaʊntɪŋ]n. 历史成本会计 ...
In addition, in its resolution 55/231, the General Assembly supported, as a matter of priority, development of information technologyandcost accountingsystems that would meet the requirements of the results-based budgeting methodology and also essential training[...] ...
Related to historical-cost accounting: Replacement cost accountinghistorical-cost accounting n (Accounting & Book-keeping) a method of accounting that values assets at the original cost. In times of high inflation profits can be overstated. Compare current-cost accounting Collins English Dictionary –...
The Transition From Historical Cost to Fair-Value, A Choice With Major Implications in AccountingThis paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and the contents of the result obtained in ...
Explain the difference between "historical cost" and "fair value" in accounting.,本题来源于会计英语线上考试题及答案
网络释义 1. 历史成本会计 会计英语 ... historical cost 历史成本historical cost accounting历史成本会计hours 小时 ... www.douban.com|基于92个网页 2. 历史成本会计原则 ...80年代正是企业并购活动日趋活跃的时代,会计界关於历史成本会计原则(Historical Cost Accounting)与市值原则(Mark-to-Mar… ...
A historical cost is a measure of value used in accounting in which an asset on the balance sheet is recorded at its original cost when acquired by the company.