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.
然而，几年前购置的固定资产，其十分之一的已发生成本，非常可能与前期成本的十分之一不相等，如果在这其间价格发生了变化的话。
However, a realistic cost of using up one-tenth of an asset bought several years ago is very unlikely to be one-tenth of its historical cost if prices have been changing in the interim.
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。
The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
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