adjusted historical cost
[经] 调整后历史成本
cost or historical cost principle
[经] 成本或历史成本原则
historical cost accounting
[经] 历史成本会计
historical cost accounting system
[经] 按实际成本核算的制度
historical cost assumption
[经] 历史成本假设
historical cost basis
[经] 历史成本基础