Under this accounting principle, asset amount are not adjusted upward for inflation. In fact, as a general rule, asset amount does not reflect the amount of money a company would receive if it was to sell the asset at today’s market value.Advantages ∙Historical cost accounts are ...
In accounting, the historical cost of an asset refers to its purchase price or its original monetary value. Based on the historical cost principle, the transactions of a business tend to be recorded at their historical costs. The concept is in conjunction with the cost principle, which emphasize...
Themark-to-marketpractice is known asfair valueaccounting. Certain assets are recorded at their market value. The value of an asset as reported in the balance sheet may go up or down when the market moves. The deviation of the mark-to-market accounting from the historical cost principle is ...
我不是想要翻译,是想要归纳、或者说解释accounting concept。是ACCA的。会计英语 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 解答一 举报 我明白你的意思,你大体问的是concept,principle,convension...我分类是搞不清楚的,因为书上都不是放在一个chapter里讲的.当时学F3的时候我也很糊涂,现在也帮...
The monetary measurement assumption andhistorical cost principleof traditional accounting have been undermined unprecedentedly by deflation. 我国目前尚不具备实施物价变动会计的环境和条件 ,对此 ,正确的对策只能是维持历史成本原则下的局部会计改革。 3.
我不是想要翻译,是想要归纳、或者说解释accounting concept。是ACCA的。会计英语 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 解答一 举报 我明白你的意思,你大体问的是concept,principle,convension...我分类是搞不清楚的,因为书上都不是放在一个chapter里讲的.当时学F3的时候我也很糊涂,现在也帮...
aAn accounting method in which assets are listed on a balance sheet with the value at which they were purchased, rather than the current market value. The historical cost principle is used to reflect the amount of capital expended to acquire an asset, and is useful for matching against changes...
historical account 1. 历史性说明 2. 历史轨迹 3. 历史性的记述 4. 历史记述 例句:双语英语 How can we be sure the gospel story is an accurate and infallibly recorded historical account?我们怎样才能确保对福音的故事是一个历史记录的准确和无误？Most christians-even those who do not ...
The historical cost accounting is the situation in which accountants record revenue, expenditure and asset acquisition and disposal at historical cost: that is, the actual amounts of money, or money's worth, received or paid to complete the transaction.
美 英 un.实际成本;历史成本 网络过去成本;历史成本原则;历史成本法 英汉 英英 网络释义 un. 1. 实际成本 2. 历史成本 例句 更多例句筛选