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.

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。

youdao

The data acquisition, date analysis and data communication of the system are especially stressed.

重点研究和分析了监测系统的数据采集、数据分析和数据通信。

youdao

For example, administrative metadata may include the date and source of acquisition, disposal date, and disposal method.

例如，管理元数据包括获取、处置数据的相关信息和来源及处理方法。

youdao

The assets acquired and the liabilities assumed from Lotus will be recorded at the date of acquisition, at their fair value.

FORBES: What A Creative Biotech VC Exit Looks Like In 2013

Chorion, the company that controls Blyton's estate, said it could not be 100% sure about the differences between the picture book and the novel because they both "pre-date our acquisition of the Blyton Estate".

BBC: 'Lost' Enid Blyton book unearthed

In another takeover story, Dow Chemical informed Rohm and Haas it does not intend to complete its acquisition of the company by Tuesday's scheduled closing date.

FORBES: Magazine Article