| 单词 | historical cost |
| 释义 | historical cost in Accounting (hɪstɔrɪkəl kɔst) Word forms: (regular plural) historical costs noun (Accounting: Financial statements) costThe historical cost of an asset is its original cost when it was first acquired by a company. Using the historical cost of the asset, the charge is based on the prices prevailing when the asset was purchased. The value of goods held in inventory is stated at historical cost, and even if prices change, the objective price is that which the business paid historically. The historical cost of an asset is its original cost when it was first acquired by a company. |
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