cost principle

英[kɒst'prɪnsəpl] 美[kɔːst'prɪnsəpəl]
  • 成本原则
  • cost n.费用;成本;代价;[律]诉讼费用v.花费;使付出;使做不愉快的事;估算成本
  • principle n.原理;原则;主义;信念
    1. Long-term liabilities are measured in accordance with historical cost principle.
      长期负债按照历史成本原则计量。
    2. Inventories are normally accounted for at historical cost, as the cost principle requires.
      根据历史成本原则,存货通常按历史成本进行会计处理。