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Переводы „historical cost“ в словаре англо » немецкий (Перейти к немецко » английский)

historical cost СУЩ. БУХГ.

Специальная лексика

Примеры из словаря PONS (редакционная проверка)

historical cost
historische Kosten pl

Одноязычные примеры (не проверены редакцией PONS)

английский
In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value.
en.wikipedia.org
The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower.
en.wikipedia.org
Investors demanded increased transparency, and historical cost accounting was blamed for creating rooms for banks to underestimate their losses.
en.wikipedia.org
The measurement basis most commonly adopted by entities in preparing their financial statements is historical cost.
en.wikipedia.org
It is an alternative to historical cost and fair value or mark to market accounting.
en.wikipedia.org
The methodology applied is based on historical cost of goods sold.
en.wikipedia.org
Moreover, as most assets and liabilities are measured at historical cost, the net worth does not reflect the current value of those assets and liabilities.
en.wikipedia.org
Assets such as machinery can not be replaced at their historical cost but must be purchased at the current market value.
en.wikipedia.org
Historical cost does not generally reflect current market valuation.
en.wikipedia.org
When inflation occurs, historical cost would not take account of rising prices of equipment.
en.wikipedia.org

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