| Englisch | Spanisch | |
|---|---|---|
| Business | ||
| Business | historical cost convention | método del costo histórico |
| Business | historical cost convention | práctica del costo histórico |
| Accounting | ||
| Accounting | modified historical cost convention | convención del coste histórico modificado [f] |
| Accounting | historical cost accounting | contabilidad a costos históricos |
| Finance | ||
| Finance | historical cost convention | registro sobre la base del costo histórico |
| Finance | adjusted historical cost | costo histórico ajustado |
| Finance | historical cost accounting | contabilidad a costos históricos |