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Historical cost

An 

Accounting

 principle requiring all 

Financial statement

 items to be based on 

Original cost

.



Related Terms: 8

Account

,

Accounting

,

Base

,

Financial statement

,

FIN

,

Inc.

,

Original cost

,

Ring


Other Related Pages:

Category: Accounting


Starting With: H


Semi Related Terms: 257  CLICK HERE TO VIEW

10-Q

,

Accelerated Cost Recovery System

,

Account

,

Accounting

,

Accounting equation

,

Account statement

,

Accredited Personal Financial Planning Specialist

,

Accrual basis accounting

,

Acquisition cost

,

Average accounting return

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

At par

,

Account executive

,

All or any part

,

At best

,

At call

,

All-risks coverage

,

At risk

,

Add-on service

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Annual mortgagor statement

,

Asset-based finance

,

Asset-based lending

,

A shares

,

At the money

,

Additional paid-in capital

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Books of original entry

,

Bid-to-cover ratio

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Base interest rate

,

Base period

,

Base-year analysis

,

Base rate

,

B shares

,

Broad-base index

,

Base

,

Capitalized cost

,

Combined financial statement

,

Common-size statement

,

Consolidated financial statement

,

Contra account

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Central assets account

,

Checking account

,

Custodial account

,

Committee on Uniform Securities Identification Procedures

,

Cash account

,

Capital account

,

Cost of Living Adjustment

,

Cost-of-living index

,

Current account

,

Cheapest to deliver

,

Cost basis

,

Cost-of-living rider

,

Cost of carry

,

Closing statement

,

Cost of debt capital

,

Cost of funds

,

C shares

,

Close to the money

,

Cloud on title

,

Cash or Deferred Arrangement

,

Class A Shares

,

Class B Shares

,

Close a position

,

Curbs in

,

Depreciated cost

,

Deposit in transit

,

Drawing account

,

Discretionary account

,

Dividend in arrears

,

Doing business as

,

Debtor in possession

,

Debtor-in-possession financing

,

Due-on-sale clause

,

Dollar cost averaging

,

Deep in the money

,

Deferred account

,

Escrowed to maturity

,

Either-or order

,

Employer Cost Index

,

Employment Cost Index

,

E-mini

,

Ex-all

,

Financial Accounting Standards Board

,

Financial asset

,

Financial capital

,

Financial statement

,

First In First Out

,

Fixed cost

,

Form 10-Q

,

Financial institution

,

Frozen account

,

Financial instrument

,

Flight to quality

,

Fill or kill

,

Financial analyst

,

Front-ending an order

,

Forward P/E

,

Financial futures

,

Form S-1

,

Financial risk

,

Financial advisor

,

Flexible spending account

,

FIN

,

Generally Accepted Accounting Principles

,

General account

,

G-7

,

General Accounting Office

,

General Agreement on Tariffs and Trade

,

G-8

,

Gather in the stops

,

Historical cost

,

House account

,

Holder in due course

,

HUD-1 statement

,

Held at the opening

,

Income statement

,

Inflation accounting

,

Interim statement

,

Inactive account

,

Insured account

,

In escrow

,

In-house

,

In line

,

Inc.

,

In intestacy

,

In play

,

In-process research and development

,

I/O strip

,

In-service withdrawal

,

In and out

,

In sympathy

,

In the tank

,

Joint account

,

Last In First Out

,

Lending at a rate

,

Limit-on-close order

,

London International Financial Futures and Options Exchange

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Make a market

,

Managed account

,

Margin account

,

Market on close order

,

Mark-to-market

,

Marginal propensity to consume

,

Money at call

,

Mixed account

,

Non-financial asset

,

Nostro account

,

Original cost

,

Original Issue Discount

,

On-floor order

,

On margin

,

Option account

,

Or better

,

Omnibus account

,

Original issue stock

,

On account

,

On-the-spot loan

,

Original principal balance

,

On-balance volume

,

On close

,

On open

,

On the opening

,

Profit and loss statement

,

Payment-in-kind security

,

Preliminary official statement

,

Price Value of a Basis Point

,

P&L

,

Proxy statement

,

Performance-based compensation

,

Paid-in capital

,

Paid-in surplus

,

Private Investment in Public Equity

,

Replacement cost

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Regulation Q

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Replacement cost insurance

,

Registration Statement

,

Regulation A

,

Right to Know

,

Return on Capital Employed

,

Ring

,

SG&A

,

Savings account

,

S&L

,

State bank

,

Sweep account

,

Second-to-die insurance

,

Separate account

,

Self-directed retirement account

,

S Corporation

,

Short-term gain or loss

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Seek a market

,

S&P phenomenon

,

Total cost

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Termination Statement

,

Truth in Lending

,

Tenancy at will

,

Taxable wage base

,

Tax base

,

Tax preference item

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Undermargined account

,

Victim Impact Statement

,

Wrap account

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Zero-base budgeting


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