adjusted historical costs 中文意思是什麼
adjusted historical costs
解釋
調整后歷史成本- historical : adj 1 史學的；有關歷史的。2 歷史的，歷史上的；過去的。3 有根據的，真實的，非杜撰的 （opp legendar...
- costs : 訟費
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The values of all assets are to be recorded at a historical costs at the time of acquisition. the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments
在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。 -
If the restated amount of a nonmonetary item exceeds the inflation adjusted historical costs, the restated amount should be reduced to historical costs
我譯的：如果非貨幣性項目重新表述的金額超過了通貨膨脹調整的歷史成本，那麼該重述金額應當沖減到歷史成本中？
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