...产成本的计量 目标 1 确定固定资产的成本 （参见第一章关于历史成本原则的讨论）原则，在资产负 按照历史成本（cost principle）债表上登记一相资产时要按照购买该资产时所支付的金额记录。
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长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
按照历史成本会计，金融工具在报告无法中进行反映。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
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