历史成本法

人力资源的计量应采用历史成本法。

The measure method of human resource is historical cost method .

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

人力资源成本可通过历史成本法、重置成本法、机会成本法等计量方法进行计量。

Cost of human resources can be measured by methods of historical cost , replacement cost , opportunity cost , and so on .

首先介绍了企业价值的衡量方法包括历史成本法、期权定价法、收益现值法和市场价值法等。

First introduced the measure includes historical cost method of enterprise value , options , pricing , profit present value method and market valuation method .

军事装备人力资本绝对价值的计量，主要采用历史成本法、重置成本法、机会成本法等投入计量方法和未来收益或工资报酬折现法、随机报酬法等产出计量方法。

The former includes historical cost method , replacement cost method and opportunity cost method . The latter includes future earnings or wages discount method and random reward method .

首先历史成本法的数据是以原始记录为依据的，计算人力资源所需的资料可以直接获得，具有可操作性，可验证性。

Firstly , this method is based on the original records and the computation data of human resource can be obtained directly , which is easy to operate and validate .

调查分析法、费用效益分析法、保护费用法、恢复费用法、影子价格法、政府认定法、法院裁决法、数学模型法、文字表述法、历史成本法等成为环境会计计量的方法。

The approaches used are : investigation-analysis , expense-efficiency analysis , protection expense , recovery expense , shadow price , government recognition , court ruling , mathematical model , verbal expression , historical cost etc.

分析了智力资产的特点，简要讨论了传统历史成本法、重置成本法和收益现值法的优缺点。

This paper analyzed the nature of intellectual asset and briefly disused the merit and shortcoming of traditional valuation methods , such as historical cost method , replacement cost method , and present value of earnings .

旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。

Old criteria emphasis the use of historical cost , and there is no manipulation space , but the new standards for four types of financial assets using the amortized cost method and fair value measurement method .

因为，在资产负债表中，资产的计价方式不统一，历史成本法已不能够顺应市场经济发展的需求，资产的账面价值不能合理地反映其市场价值、现时价值。

Because , in the balance sheet , non-uniform pricing of assets , historical cost is not responsive to the needs of the market economy , the book value of assets can not reasonably reflect the market value , present value .

财务指标偏重于计量方面，重要考虑的是企业的利润、工资、股价等指标体系，并综合运用了历史成本法、非购入商誉法、经济价值法、投入产出函数以及期权理论。

The financing index lay particular stress on measurement , such as profit , salary , option pricing and so on , and should apply all kinds of theory synthetically , such as history cost method , the economical value method and so on .

通过对样本公司的总体样本和三分位样本分别进行回归检验，本文发现历史成本法下总体样本的盈利预测能力显著高于公允价值计量属性下的盈利预测能力。

In this paper , by using regression model to the whole samples and grouping samples , the fact that the earnings predictability of the whole samples under the history cost attribute is higher than that of the whole samples under the fair value attribute .