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1·The measure method of human resource is historical cost method.

人力资源的计量应采用历史成本法。

2·Fixed assets shall be accounted for at historical cost as obtained.

固定资产应按取得是的固定成本记帐。

3·All inventories shall be accounted for at historical cost as obtained.

各种存货应当按取得时的实际成本记帐。

4·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。

5·All organizations valued non-expendable equipment on a historical cost basis.

所有组织都按历史成本将非消耗性设备入账。

6·Value of an asset at the present time as pared with the asset's historical cost.

是指不以资产的历史价格，而是根据当前市价来衡量资产价值的会计方法。

7·Historical cost, fair value, replacement cost, net realizable value, present value.

历史成本，公允价值，重置成本，可变现净值，现值。

8·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。

9·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。

10·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。