cost-accounting value的意思|示意

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

His voice is part of a chorus of criticism against mark-to-market accounting, which forces Banks to value assets at the estimated price they would fetch if sold now, rather than at historic cost.

他的发言构成了针对这种盯市原则的批评之声的一部分，后者强制银行按照所估计的销售价格评估其资产的价值，而不是按照历史成本。

However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.

然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。

Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.

人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。

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。

However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.

传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。