历史成本计价

现行会计体系中的历史成本计价原则限制了成本法的应用，而权责发生制使得以会计数据为基础的市场比较估值模型具有局限性。

Under present accounting frame , the principles of history cost and responsibility accounting have great limitation .

在具体项目投资性房地产的分析中，绝大多数企业为了保证利润的平稳过渡，对投资性房地产仍然倾向于历史成本计价模式。

The vast majority of corporate are still bent on historical cost pricing model in investment real estate in order to ensure a smooth transition of corporate profits .

其根本出路在于改革现行企业信息披露的历史成本计价基础，构建以企业现行价值和财富变动为基础的企业信息披露体系。

The solution lies in the reformation of the historical cost valuation foundation of current enterprise information disclosure , and an enterprise information disclosure system based on enterprise current value and wealth changing should be established .

公允价值计量被认为是企业倒闭、股市下跌、危机深化的主要原因，更有人提出要重返历史成本计价的时代。

Accusations and abuses such as " Owing to the fair value measurement , business failed , the market fell , the crisis deepened " continued . Even someone offered to return to the time of historical cost measurement .

历史成本计价下会计信息不反映企业未来现金流量及其风险；公允价值计价下要根据相关性要求选择能够反映企业未来现金流量及其风险的会计信息，可靠地予以反映。

Under the historical costs the accounting information does not reflect the future cash flow and risks of enterprises . The accounting information which can reflect future cash flow and its risks is selected according to relevant request under the fair value .

历史成本法下存货计价的比较研究

A Comparative Study of the Pricing of Stock in trade under the Historical Cost System