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.
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.
历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。
Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.
持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。
The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
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