历史成本原则

长期负债按照历史成本原则计量。

Long-term liabilities are measured in accordance with historical cost principle .

历史成本原则的直接基础研究

Direct basis research of the historical cost principle

历史成本原则使投资者对市值一无所知；

Historic-cost left investors in the dark about valuations ;

根据历史成本原则，存货通常按历史成本进行会计处理。

Inventories are normally accounted for at historical cost , as the cost principle requires .

历史成本原则刍议

On the Principle of Historical Cost

存货必须遵循历史成本原则按取得成本计价。

Inventory must be measured at the acquisition cost in conformity with the historical cost principle .

历史成本原则应调整为多重成本计量原则；

The unitary principle of historical cost ought to be readjusted into the principle of multI - fold cost measurement .

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

This section includes the discussions of accounting objective , functions of accounting , principle of historical cost , accrual basis .

历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。

Historical cost convention , principle of realizing , matching principle is important pillar for the mode that the traditional income is fixed .

随着会计制度的不断变革，会计核算的历史成本原则受到了冲击，越来越多的经济业务在会计核算中被要求通过修正的历史成本原则来反映。

With the reforming of accounting system , the revisory historical cost is being used in certain business transaction instead of historical cost .

传统的会计确认与计量原则即历史成本原则存在着很大的局限性，网络技术的发展对其是一个挑战。

With the development of network , the traditional principles of accounting conformation and measurement & the principles of historical cost are challenged .

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

The going concern convention is not the direct basis of the historical cost principle , It is all the basis of nonliquidation value .

历史成本原则因为会计的一个重要的智能是会计计量，必须有一个对于个相关团体有意义一般性原则。

The historical cost principle Since one important function of the accountant is measurement , there must be a common basis that is meaningful to all interested parties .

然而经济环境的变化和会计目标的改变使传统的收益确认原则&历史成本原则、实现配比原则和谨慎原则受到极大的冲击，人们开始从更广的意义上关注收益信息的披露。

However the variation of economic environment made a tremendous impact on the traditional earnings acknowledgement principles , people began to take a broad sense the disclosure of income information .

会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。

The foundations of traditional accounting system , such as the definition of accounting constituents , historic cost principle and realization principal etc , all face severe challenges from derivatives .

林木资产的计价是森林资源资产化管理的核心，对林木资产计价要以马克思劳动价值理论为基础，要遵循历史成本原则。

Value accounting of forest trees assets is a key for forest resources management by assets running , which should follow the labor theory of value and the historical cost principle .

衍生金融工具的价值总是在不断地变化着，这一变化在历史成本原则下无法得到反映，因而使传统财务会计的计量模式具有很大的局限性。

The value of the derivative financial instruments is fluctuated constantly . Because the fluctuation can 't be reflected under the historical cost priciple , the traditional accounting measurement mode has a great localization .

现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式，与工业时代的会计目标相适应。

The current accounting income , which is accommodating with the accounting goal of the industrial age , is set as a mode confirming income based on historical cost principle , realizations principle and matching principle .

在过去的几十年里，会计界成功地创建了一个虽不尽完美但一直沿用至今的收益确定模式，这个模式以历史成本原则，实现原则和配比原则为基础。

In past years , accounting group has founded an income measured mode which has been used to now although it was not perfect . The mode was founded on historical cost principle , realization principle and matching principle .

在现行制度和准则中，对无形资产的计价均遵循历史成本原则，即按取得无形资产时所发生的实际成本计价。

Under the current system and norms , the measurement of intangible assets follows the principle of historical cost , that is , to determine the value of intangible assets according to the actual cost in producing the very intangible assets .

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements , historical cost principle , accounting postulate and book recording currency . Many opinions are new and first brought forward .

最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。

The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin-ciple , the full-disclosure principle , the consistency principle and the materiality principle .

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming - upholding the principle of historical cost , while the large scale introduction of the fair value measurement .

其次，经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

Then , from the obvious differences between economic , finance and accounting theories that explain earnings , the author points out that the contemporary model of accounting earnings , based on accrual basis for accounting and historical-cost system , could hardly show the level of earnings ' quality .

为了防止上述原因造成的会计信息失真，需要加强会计政策选择上的规范与指导，加大监督力度，防止对会计原则和会计政策的滥用，必要时可以在一定限度和范围内修正历史成本原则。

In order to prevent the accounting information distortion above , we must strengthen the standardization and indication of accounting policies chosen , strengthen the power of supervision , avoid the misuse of accounting principles and accounting policies , and modify to some extent the historical cost principle if necessary .

现行会计体系中的历史成本计价原则限制了成本法的应用，而权责发生制使得以会计数据为基础的市场比较估值模型具有局限性。

Under present accounting frame , the principles of history cost and responsibility accounting have great limitation .

人力资源的计量应该符合历史成本计量原则；

The second , the estimation of human capi-tal should conform with the metrological principle of historical cost .

以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。

Traditioanal accounting , with stability of money value as its base and historical cost as its principle , has been challenged by price changes .

随着资本市场不断深入、金融工具日益创新，以历史成本、实现原则和稳健性原则为确认基础的传统收益信息，逐渐暴露出种种局限。

With the deepening of capital market and creativity of financial instruments , the traditional income based on historical cost 、 realization principle and conservatism principle gradually is exposed its limitations .

论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。

Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency , value expression of non currency assets and the proportional principle of current revenue and original cost , which affect the quality of accounting information in price fluctuations .