按实际成本 meaning in English

at actual cost

Packing charges are for the buyer ' s account on cost basis
包装费用按实际成本由买方负担。
Intangible assets obtained through purchase shall be accounted for at actual cost and intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract
购入的无形资产应当按实际成本记帐，接受投资取得的无形资产，应当按照评估确认或者合同约定的价格记帐。