- method of historical cost
- n.历史成本法
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
method of historical cost
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Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical Cost — A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical cost method is used for assets … Investment dictionary
historical cost — A method of valuing units of stock or other assets based on the original cost incurred by the organization. For example, the issue of stock using first in first out cost or average cost charge the original cost against profits. Similarly, the… … Accounting dictionary
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
Cost estimation in software engineering — The ability to accurately estimate the time and/or cost taken for a project to come in to its successful conclusion is a serious problem for software engineers. The use of a repeatable, clearly defined and well understood software development… … Wikipedia
Method of loci — The method of loci (plural of Latin locus for place or location), also called the memory palace, is a mnemonic device introduced in ancient Roman rhetorical treatises (in the anonymous Rhetorica ad Herennium, Cicero s De Oratore, and Quintilian s … Wikipedia
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Temporal method — Under this currency translation method, the choice of exchange rate depends on the underlying method of valuation. Assets and liabilities valued at historical cost (market cost) are translated at the historical (current market) rate. The New York … Financial and business terms
