| 单词 | historical cost accounting |
| 释义 | > as lemmashistorical cost accounting historical cost accounting n. a system of accounting in which assets are valued at their historical cost; cf. current cost accounting n. at current adj. Compounds. ΚΠ 1929 Paper Trade Jrnl. 89 55/1 Historical cost accounting..can seldom furnish the executive with anything but rough data. 2004 B. McLean & P. Elkind Smartest Guys in Room (rev. ed.) iii. 40 Skilling also insisted that mark-to-market accounting gave a truer reading of a company's financial reality than the more common historical-cost accounting. < as lemmas |
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