the historical cost accounting

Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.

根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。

The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.

环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。

The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.

通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。