单词：historical cost
historical cost的用法和样例：
例句
- Capital may be valued at historic cost in terms of past expenditures on productive assets.资本可以按照生产性资本的过去费用的过去成本来进行估价。
- The actual cost is much higher than we have expected.实际成本比我们预料的高得多。
- The traditional orientation of accounting was to record transactions at their historical cost.会计的统计方法是按原始成本记录交易数量来进行的。
- Long-term liabilities are measured in accordance with historical cost principle.长期负债按照历史成本原则计量。
- 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。
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