历史成本法的英文

• book value method
• historical costing
• historical costs method
• method of historical costs

• "历史"英文翻译    history; past records
• "成本"英文翻译    prime cost; cost; capitalize ...
• "法"英文翻译    law
• "历史成本" 英文翻译 :    historic cost; historical cost
• "历史成本概念" 英文翻译 :    concept of historical costs
• "历史成本惯例" 英文翻译 :    historical cost convention
• "历史成本会计" 英文翻译 :    hca historical cost accounting; historical cost accounting
• "历史成本基础" 英文翻译 :    historical cost basis; historical costs basis
• "历史成本假设" 英文翻译 :    historical cost assumption; historical costs assumption
• "历史成本流动" 英文翻译 :    historical cost flow
• "历史成本模式" 英文翻译 :    historical cost model
• "历史成本原则" 英文翻译 :    historical cost principle
• "历史成本折旧" 英文翻译 :    historical cost depreciation
• "实际成本；历史成本" 英文翻译 :    historical cost
• "调整后历史成本" 英文翻译 :    adjusted historical costs
• "高速后历史成本" 英文翻译 :    adjusted historical cost
• "历史成本估价法" 英文翻译 :    historical-cost basis of valuation
• "历史成本会计制" 英文翻译 :    historical cost basis of accounting
• "历史成本计价原则" 英文翻译 :    historical cost principle
• "实际成本, 历史成本, 过去成本" 英文翻译 :    historical cost
• "实际成本；历史成本；原始成本" 英文翻译 :    historical cost
• "成本或历史成本原则" 英文翻译 :    cost or historical cost principle
• "历史成本与未来成本" 英文翻译 :    historical cost and future cost
• "按历史成本编制的报表" 英文翻译 :    historical-costs statement
• "按历史成本计算的惯例" 英文翻译 :    historical costs convention

• The financial statements have been prepared on an accrual basis and under the historical cost convention
  财务报表按应计记帐方式及历史成本法编制。
• The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance . under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory , this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring , which not only adhere the traditional accounting principle , but also combine qualitative analysis with quantitative analysis . in detail , it is organized as follows : ( 1 ) according to some defects of the available value measuring models , this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis , and establishes the new measuring basis that contain human resource the present period input cost and realized value , and defines the high - grade human resource as the target evaluation group of individual value measuring , as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value , and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost , and rectifies the present period realization value theory of li - shicong professor from accounting angle , and obtains more scientifically the group present period new contribution value , as the basis for structuring the new measuring
  首先揭示组织中人力资源群体对企业的真实贡献,然后再将群体价值以一定的规则分配给目标评估群,从而确认个人价值; ( 2 )分析人力资源的价值构成,提出新的群体价值计量思路:采用历史成本法计量群体当期投入成本,并对李世聪教授提出的当期实现价值理论从会计学角度进行了修正,更为科学地确定了群体当期新增贡献价值,从而构建了全新的人力资源群体价值计量模型; ( 3 )分析个人价值的影响因素及其关系,提出新的个人价值计量思路:运用层次分析法获得目标评估群在群体当期新增价值中的权重,确定高级人力资源当期所创造的贡献份额;基于岗位相对权重和个人岗位绩效评估值这两个关键指标,将层次分析法和关联矩阵法结合起来,计算个人贡献价值系数,确定某个体在目标评估群中的权重,从而构建了全新的人力资源个人价值计量模型; ( 4 )选取了一家人力资本含量较高的it公司,将所构建的理论模型在该公司进行了实证检验,验证了模型体系在实务中的科学性与可操作性,从而在一定程度上丰富了人力资源价值计量理论,推动了人力资源会计与现行会计核算体系的接轨。