Marketable securities shall be accounted for according to historical cost as obtained.
有价证券应按取得时的实际成本记帐.
互联网
Fixed assets shall be accounted for at historical cost as ob - tained.
固定资产应按取得是的固定成本记帐.
互联网
Long - term liabilities are measured in accordance with historical cost principle.
长期 负债按照历史成本原则计量.
互联网
All the inventories shall be disclosed at historical cost financial statement.
各种存货在会计报表中应当以实际成本列示.
互联网
The exchange price between independent parties establishes the historical cost that is the basis for accounting.
不同独立经济交换价格决定历史成本,这个会计记录的基础.
互联网
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价.
互联网