单词historical-cost-accounting
网络: 历史成本会计；历史成本会计原则；用历史成本
Generally, fair value accounting information is more relevant and less reliable than historical cost accounting information.
与历史成本信息相比，公允价值信息一般具有较强的相关性，但可靠性相对较差。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
按照历史成本会计，金融工具在报告无法中进行反映。
Challenges and Development Trend of Historical Cost Accounting
历史成本会计面临的冲击与发展趋势