环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
存货必须遵循历史成本原则按取得成本计价。
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
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