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.

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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.

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History cost has stronger indirect verification, but fair value has stronger direct verification.

历史成本具有较强的间接可验证性, 但在直接可验证性方面,公允价值更胜一筹.

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The annual budget was calculated on a historical basis of costs from previous years.

年度预算是基于前几年的历史成本计算得出.

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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.

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