“historical cost”可以造什么句，historical cost造句

Inventory gains shall be accounted for at original historical cost or at the historical cost or at the historical cost of similar inventory.

Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.

Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.

The actresses were wearing vivid historical costumes.

For example, GAAP requires that land be stated at its historical cost on financial reports.

People wore historical costumes for the parade.

Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.

Therefore, equipment and other assets show on the books at historical cost or adjusted historical cost.