青云英语翻译

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收购的资产和服务的成本原则国家应记录在其实际成本 (也称为历史成本)。即使买方可能相信是便宜的价格,以实际支付的价格,而不是在"预期"成本记录该项目。成本的原则也持有会计记录应维持资产的历史成本超过其使用寿命。因为成本是可靠的措施。假设您的电子商店购买电视设备供应商的生意。假设你个好价钱,就已耗资别处 3000 美元的设备付仅 2000 元。成本原则要求您记录的设备时的实际成本 2000 元,不 $3,000,您认为该设备是值得。

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费用的原则,国家获得的资产和服务应记录在其实际费用(也称为历史成本)。 即使買方可认为是一个讨价还价的价格,该项目是记录在实际支付的价格并不是在“预期”成本。 费用的原则还认为,应保持会计记录的历史一项资产的成本超过其有效寿命。 因为成本是一个可靠的衡量标准。

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