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.
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