| 单词 | historical cost convention |
| 释义 | > as lemmashistorical cost convention historical cost convention n. an accounting convention under which assets are recorded at their historical cost and are not subsequently revalued. ΚΠ 1937 W. E. Atkins & J. D. Magee Probl. Approach to Econ. vi. 139 Underlying the historical cost convention of valuation is the assumption that the price paid by the enterprise for the acquisition of a particular asset is a fair or market price. 2000 Thames Water Ann. Rep. & Accts. 31 The financial statements have been prepared in accordance with the historical cost convention. < as lemmas |
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