historical cost造句31, In this paper, the author makes a comparative analysis of the models of historical cost accounting and the three basic changing price accounting, which will provide a scientific basis for .
32, Historical cost, on the other hand, supported by business document such as sales slips, purchase invoices, is factual, objective, and verifiable.
33, All the inventories shall be disclosed at historical cost financial statement.
34, Marketable securities shall be accounted for according to historical cost as obtained.
35, Long - term liabilities are measured in accordance with historical cost principle.