cost principle中文什么意思

• 历史成本原则

• cost:    n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失 ...
• principle:    n. 1.原理，原则。 2.主义；政策；〔常 pl.〕道 ...
• cost or historical cost principle:    成本或历史成本原则
• allocation of cost principle:    成本分配原则
• cost accounting principle:    成本会计原则

例句与用法

1. 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。
2. The cost principle is derived , in large part , from the principle of objectivity
   成本原则主要是在客观性原则的基础上发展而来的。
3. 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。
4. 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。
5. Therefore , these theories can be generalized as cost principle of comparative advantage
   按照现存的理论,要继续扩大出口,就要不断地降低优势产业的生产成本。

百科释义

In accounting, the cost principle is part of the generally accepted accounting principles. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset.

其他语言

cost principleとは意味：原価主義｛げんか しゅぎ｝
cost principle перевод：учет принцип себестоимости (принцип, согласно которому первоначальная стоимость является основой отражения в учете приобретения активов, приобретения услуг, обязательств и акционерного капит...