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词汇 historic-cost
释义 historic cost
noun[ C ]
 ACCOUNTINGukus(alsohistorical cost)
the cost or value of something at the time it was bought:
The important thing to note about the balance sheet is that the fixed assets continue to be shown at their historic cost.

Examples of historic cost


historic cost
They have at best an historiccost, but this cost does not apply to inventories of new output produced.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
In case of revaluation of specific assets of a class, while some assets will be shown at a revalued amount others will be shown at historiccost.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
This required that tradable assets such as mortgage securities be valued according to their current market value rather than their historiccost or some future expected value.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
Estimates for net average capital employed by manufacturing companies are not readily available on a historiccost basis.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
I am thinking of places where rents are low for historiccost reasons.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It has to show, under government direction, a rate of return equivalent to 15 per cent. on a historiccost basis.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The answer to the first question is that the 14 per cent. is based on historiccost.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Is it because the cost of replacement is so much higher than the original historiccost?
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
We had a lone series of definitions of historiccost early in the debate.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
On the other side of the page there is depreciation, and depreciation is supposed to be based upon historiccost.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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