| 1. | 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。 |
| 2. | The cost principle is derived , in large part , from the principle of objectivity
成本原则主要是在客观性原则的基础上发展而来的。 |
| 3. | Inventories are normally accounted for at historical cost , as the cost principle requires
根据历史成本原则，存货通常按历史成本进行会计处理。 |
| 4. | 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。 |
| 5. | Therefore , these theories can be generalized as cost principle of comparative advantage
按照现存的理论,要继续扩大出口,就要不断地降低优势产业的生产成本。 |
| 6. | Average cost principle is the base of setting city gas price by most governments
影响价格形成的基本因素为供求关系、成本；规模经济效益是燃气企业又一价格因素。 |
| 7. | Neglecting the added values of the goods , the cost principle may be misleading when it ’ s adopted in the less developed countries like china to try to expand the export
但是我国出口存在一系列问题,直接或间接地说明我国仅仅依靠压低生产成本来获取比较优势的空间已经很小。 |
| 8. | 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
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。 |
| 9. | The treasury provides a full range of accounting and financial advisory and support services to departments , including accounting and financial control and costing principles and promoting effective financial management in departments
库务署为各部门提供全面的会计及财务谘询和支援服务，包括会计及财务管制和成本计算原则，以及推动各部门有效管理财政。 |
| 10. | Major principles included in gaap are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual - basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle
公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。 |
