HISTORIC(AL) COST

HISTORIC(AL) COST
Первоначальная стоимость
Исходная цена покупки актива. В бухгалтерской отчетности компании активы учитываются по их первоначальной стоимости. Однако из-за инфляции их текущая рыночная стоимость может быть значительно выше первоначальной. См. Inflation accounting.

Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa. . 2010.

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Смотреть что такое "HISTORIC(AL) COST" в других словарях:

  • historic(al) cost — /hɪˌstɒrɪk(ə)l kɒst/ noun the actual cost of purchasing something which was bought some time ago …   Marketing dictionary in english

  • historic cost — ➔ cost1 * * * historic cost UK US noun [C] (also historical cost) ACCOUNTING ► the cost or value of something at the time it was bought: »The important thing to note about the balance sheet is that the fixed assets continue to be shown at their… …   Financial and business terms

  • Historic preservation in New York — is activity undertaken to conserve older buildings, ships, landscapes and other objects of cultural importance in New York State in ways that allow them to continue to communicate meaningfully about past practices, events, and people.Governmental …   Wikipedia

  • Historic Brattonsville — is a 775 acre American Revolution living history site and is a member of the Culture Heritage Museums of York County, South Carolina. The Bratton Plantation was owned and lived on for three generations by the wealthy Bratton family; the… …   Wikipedia

  • Cost of conflict — is a tool which attempts to calculate the price of conflict to the human race. The idea is to examine this cost, not only in terms of the deaths and casualties and the economic costs borne by the people involved, but also the social,… …   Wikipedia

  • Cost Per Engagement — (CPE) is an online advertising pricing structure introduced into the market in 2008. [ [http://www.techcrunch.com/2008/07/09/videoegg launches new video ad units maybe youtube should pay attention TechCrunch] , TechCrunch (2008 7 9)] Differing… …   Wikipedia

  • historic cost accounting — UK US noun [U] (also historical cost accounting) ACCOUNTING ► a method of accounting that uses the original cost of something, with no changes made for inflation …   Financial and business terms

  • historic cost — or historical cost noun (accounting) The actual price paid (cf ↑current cost) • • • Main Entry: ↑history …   Useful english dictionary

  • historic costs accounting — The carrying of assets in the balance sheet at their original (or historic) cost. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • Historic Columbia River Highway —     Historic Columbia River Highway …   Wikipedia

  • Cost Sports Center — Coordinates: 40°26′47″N 79°57′54″W / 40.446421°N 79.964873°W / 40.446421; 79.964873 …   Wikipedia


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