第六条生物资产应当按照成本进行初始计量。
Article 6 the initial measurement shall be made to the biological asset at its cost.
第十二条无形资产应当按照成本进行初始计量。
Article 12 The intangible assets shall be initially measured according to its cost.
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
无形资产包括土地使用权、专利权等，以实际成本进行初始计量。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
存货应当按照成本初始计量。存货成本包括采购成本、加工成本和其他成本。
The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.
第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。
Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.
为取得矿区权益而发生的成本在发生时予以资本化，按照取得时的成本进行初始计量。
The costs of obtaining the mineral interests in properties are capitalised when they are incurred and are initially recognised at acquisition costs.
在构造函数（请参考 清单5）中，使用传入的 $orientation（页面方向）、$unit（计量单位）和 $format（页面大小）初始化父类。
In the constructor (see Listing 5), initialize the parent class using the $orientation (page orientation), $unit (measurement unit), and $format (page size) that were passed in.
瞄准设备是用于初始定向的重要设备，必须对其进行定期计量检定。
The aiming equipment is an important one for initial orientation, which must be regularly measured and verified.
第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。
Article 30 the financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.
第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。
Article 30 the financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.
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