historical cost accounting 中文意思是什麼

historical cost accounting 解釋
歷史成本會計
  • 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...
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements

    採用定額成本或者計劃成本方法的，應當合理計算成本差異，月終編制會計報表時，調整為實際成本。
  2. The traditional orientation of accounting was to record transactions at their historical cost.

    會計的統計方法是按原始成本記錄交易數量來進行的。
  3. Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically

    採用計劃成本或者定額成本方法進行日常核算的，應當按期結轉其成本差異，將計劃成本或者定額成本調整為實際成本。
  4. Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost ( or norm cost ) into historical cost periodically

    採用計劃成本或者定額成本法進行日常核算的，應當按期結轉其成本差異，將計劃成本或定額成本調整為實際成本。
  5. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  6. 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

    現行會計收益模式是以歷史成本原則、實現原則和配比原則為基礎的收益確定模式，與工業時代的會計目標相適應。
  7. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  8. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  9. Being different from the historical cost, fair value accords to the income conception of economics, and fits to the comprehensive income which suits to the objective of the transformation from the accounting income and the economic income

    公允價值計量屬性的廣泛採用導致全面收益問題的產生，與歷史成本不同，公允價值所依據的收益概念是經濟學收益概念，適應全面收益這個會計學收益向經濟學收益過渡的中介概念的目標導向，公允價值成為全面收益的合理計量屬性。
  10. This section discussions some concept problems in accounting measurements and analyzes the most common used accounting : historical cost and fair value

    隨后，本文對會計中使用最多的兩種計量屬性:公允價值與歷史成本進行了具體的分析。
  11. Our financial accounting goal should be positioning in the combination of useful decision - making and accountability, which advocates a historical cost basis, with additional disclosure. the selection and application of accounting policies and changes as an important financial information can not be disclosed in the

    我國財務會計目標已經定位於決策有用觀和經管責任觀的結合，這兩種觀點在運用中需要調和，以歷史成本為基礎附以額外披露為補充的決策有用信息觀的思路是非常合適的方法。
  12. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  13. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  14. Chapter 1 and chapter 2 explain that the responsibility accounting systems apply to cost management practice has historical necessity by starting with recommending the purposes and meaning of selected title, and it has introduced the basic theory of the relevant responsibility cost at the same time

    論文第一章、第二章從介紹選題的目的和意義入手，闡述了責任會計體系應用於成本管理實踐的歷史必然性，同時介紹了相關責任成本的基本理論。
  15. In order to adapt to new circumstance, traditional accounting, which based on accrual basis, historical cost, realization principle, must undergo fundamental change from mainly confronting past to primarily facing future so as to raise predictive value of accounting information

    鑒於此，在新經濟條件下，研究會計的不確定性，具有重要意義。本文共分五部分。第一部分：導論。
  16. In the process of economic development and the continued improvement of economic environment, accounting will gradually move from historical cost measurement to fair value measurement

    相信通過會計界同仁的不斷探索，公允價值計量的理論將日臻完善，會計按公允價值進行計量必將得到普遍的推廣。
  17. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
  18. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。
  19. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice " ssap " issued by the hong kong society of accountants " hksa " and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃按照香港普遍采納之會計政策及遵照香港會計師公會頒布之會計實務準則而編制，編制時乃採用歷史成本法。
  20. Challenges and development trend of historical cost accounting

    歷史成本會計面臨的沖擊與發展趨勢
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