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.
顺便说一下，按照历史标准来看，这些利率依然处于低位。
These rates, by the way, are still low by historical standards.
问题的关键是，无论是按照历史标准还是与其它国家相比，我们税赋并不沉重。
The point is that we aren’t that heavily taxed, either by historical standards or in comparison with other nations.
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