Inventories are normally accounted for at historical cost, as the cost principle requires.

根据历史成本原则,存货通常按历史成本进行会计处理.

Historical cost is a more reliable accounting measure for assets than is market value.

相对于市场价格，历史成本是一种更可靠的会计计量标准。

You can even use historical cost data to determine the optimal time to replace equipment.

你甚至可以利用历史成本记录来决定在最佳的时间来更新设备。

Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.

而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量；

Fixed assets shall be accounted for at historical cost as ob - tained.

固定资产应按取得是的固定成本记帐.

Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.

采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。

All the inventories shall be disclosed at historical cost financial statement.

各种存货在会计报表中应当以实际成本列示.

Marketable securities shall be accounted for according to historical cost as obtained.

有价证券应按取得时的实际成本记帐.

For example, GAAP requires that land be stated at its historical cost on financial reports.

例如， GAAP 要求在财务报告中土地应该列支在它的历史费用中。

For trading and service enterprises, the historical cost of com modities purchased includes purchase consideration and taxes payable.

商业和服务企业购入的商品以买价和应缴纳的税金作为实际成本。