各种存货应当按取得时的实际成本记帐。
All inventories shall be accounted for at historical cost as obtained.
这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。
This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.
固定资产应按取得是的固定成本记帐。
Fixed assets shall be accounted for at historical cost as obtained.
权责发生制为基础的成本会计是保持，因为它需要记帐，记录更多的交易。
Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
权责发生制为基础的成本会计是保持，因为它需要记帐，记录更多的交易。
Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
应用推荐