购入成本是指为了在预定地点（如仓库）获得货物的所有权而发生的成本，即货物本身的成本，它包括：货物的购价，运输、装卸费及装卸过程中的损耗等。
当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。
When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
其功能是以尽可能低的成本购入足够的电量，以满足系统中负荷的需求。
Its function is to buy in enough electricity with as cheap as possible cost.
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