historical-cost statements 中文意思是什麼
historical-cost statements
解釋
按實際成本計算的報表- 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...
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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。 -
The financial statements have been prepared on an accrual basis and under the historical cost convention
財務報表按應計記帳方式及歷史成本法編制。 -
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。 -
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。
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