In this paper,the author makes a comparative analysis of the models of historical cost accounting and the three basic changing price accounting,which will provide a scientific basis for .
本文通过对历史成本会计模式与三种基本的物价变动会计模式进行的比较分析，为物价变动会计模式的选择与应用提供依据。
Assets impairment accounting is a special kind of accounting lies between historical cost accounting mode and fair value accounting mode,it s a bridge of connection between them.
资产减值会计是界于历史成本会计模式与公允价值会计模式之间的一种特殊会计,是联系两者的桥梁,要真实公允反映资产价值的根本途径是全面采用公允价值会计模式。
The traditional way is complicated and inexact to gain the information of replacement cost/stabilized accounting by adjusting the historical cost accounting records.
新的会计核算模式独立设计并运用借贷附加记账方法 ,将账户分为借、贷、借附、贷附四个方面 ,集传统历史成本会计与重置成本 /不变币值会计于一身 ,运用一套账簿资料 ,同时编制出传统历史成本会计和重置成本 /不变币值会计两套会计报表。
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 。
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
On that score the old system of historic-cost accounting was worse.
基于以上那点，那么传统的历史成本会计模式更糟糕。
To understand why, first take a look at page 7, where we show the earnings (on an historical-cost accounting basis) of our seven largest non-financial units:
首先请看看第七页，显示本公司七个非金融业的主要企业的获利状况(以历史成本会计基础)
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
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。
Research on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value
会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格,历史成本是一种更可靠的会计计量标准。
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
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。
historically valued assets
按原价计值的资产,按历史成本计值的资产
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。
The foundation of Tong Meng Hui in Tokyo, Japan in 1905 was a historical necessity.
1905年同盟会成立于日本东京，这是历史的必然。
historical cost balance sheets
历史成本资产贡债表
On the Literary Soil for the Japanese Private Novels-An Analysis of the Historical and Social Factors Shaping the Japanese Private Novels;
论日本私小说的文学土壤——日本私小说的历史和社会成因分析
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
The main cause of this is that the book value is the outcome of measuring by historical cost.
其中的主要原因是,帐面价值是采用历史成本计量的结果。