成本原则

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 .

历史成本原则的直接基础研究

Direct basis research of the historical cost principle

历史成本原则使投资者对市值一无所知；

Historic-cost left investors in the dark about valuations ;

资产负债表和收益表都受成本原则的影响。

Both the balance sheet and the income statement are affected by cost principle .

根据历史成本原则，存货通常按历史成本进行会计处理。

Inventories are normally accounted for at historical cost , as the cost principle requires .

历史成本原则刍议

On the Principle of Historical Cost

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 .

分配效率取决于能否根据机会成本原则把资源在政府和民间部门之间的分配控制在效率边界上，而制度效率则取决于制度安排。

Collocating efficiency depends on equilibrium collocation of resources between government sector and civilian sector based on opportunity cost .

本文提出了一种按最低成本原则确定单只钻头进尺的实用方法。

A method is proposed to determine the bit footage when the drilling cost per meter reaches a minimum .

历史成本原则应调整为多重成本计量原则；

The unitary principle of historical cost ought to be readjusted into the principle of multI - fold cost measurement .

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

This section includes the discussions of accounting objective , functions of accounting , principle of historical cost , accrual basis .

进一步提出电子证据保全的五个原则，即合法性原则、效率成本原则、及时性原则、完整性原则和最小破坏原则。

Further , we put forward four principles , named legitimacy , efficiency and cost , timeliness , integrity , minimum damage .

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 .

随着会计制度的不断变革，会计核算的历史成本原则受到了冲击，越来越多的经济业务在会计核算中被要求通过修正的历史成本原则来反映。

With the reforming of accounting system , the revisory historical cost is being used in certain business transaction instead of historical cost .

传统的会计确认与计量原则即历史成本原则存在着很大的局限性，网络技术的发展对其是一个挑战。

With the development of network , the traditional principles of accounting conformation and measurement & the principles of historical cost are challenged .

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 .

摘要现有的比较优势理论是成本原则，即机会（生产）成本越低，比较优势越大。

The prevailing comparative advantage theories are based on the cost principal , i.e.those who produce with the lower opportunity costs can obtain comparative advantage .

历史成本原则因为会计的一个重要的智能是会计计量，必须有一个对于个相关团体有意义一般性原则。

The historical cost principle Since one important function of the accountant is measurement , there must be a common basis that is meaningful to all interested parties .

建筑智能化系统网络的安全要遵循最小权原则、多重性原则、最低成本原则及不断完善原则。

The safety of the intelligence network of the building must be in accordance with the principles of minimum power , multi-sides , minimum cost and continuous perfection .

然而经济环境的变化和会计目标的改变使传统的收益确认原则&历史成本原则、实现配比原则和谨慎原则受到极大的冲击，人们开始从更广的意义上关注收益信息的披露。

However the variation of economic environment made a tremendous impact on the traditional earnings acknowledgement principles , people began to take a broad sense the disclosure of income information .

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 .

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 .

林木资产的计价是森林资源资产化管理的核心，对林木资产计价要以马克思劳动价值理论为基础，要遵循历史成本原则。

Value accounting of forest trees assets is a key for forest resources management by assets running , which should follow the labor theory of value and the historical cost principle .

衍生金融工具的价值总是在不断地变化着，这一变化在历史成本原则下无法得到反映，因而使传统财务会计的计量模式具有很大的局限性。

The value of the derivative financial instruments is fluctuated constantly . Because the fluctuation can 't be reflected under the historical cost priciple , the traditional accounting measurement mode has a great localization .

现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式，与工业时代的会计目标相适应。

The current accounting income , which is accommodating with the accounting goal of the industrial age , is set as a mode confirming income based on historical cost principle , realizations principle and matching principle .

在过去的几十年里，会计界成功地创建了一个虽不尽完美但一直沿用至今的收益确定模式，这个模式以历史成本原则，实现原则和配比原则为基础。

In past years , accounting group has founded an income measured mode which has been used to now although it was not perfect . The mode was founded on historical cost principle , realization principle and matching principle .

在现行制度和准则中，对无形资产的计价均遵循历史成本原则，即按取得无形资产时所发生的实际成本计价。

Under the current system and norms , the measurement of intangible assets follows the principle of historical cost , that is , to determine the value of intangible assets according to the actual cost in producing the very intangible assets .

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements , historical cost principle , accounting postulate and book recording currency . Many opinions are new and first brought forward .

最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。

The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin-ciple , the full-disclosure principle , the consistency principle and the materiality principle .

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming - upholding the principle of historical cost , while the large scale introduction of the fair value measurement .