cost principle

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

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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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Direct basis research of the historical cost principle

历史成本原则的直接基础研究

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The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

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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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Quality Cost Management Based on the Principle of Customer Focus

以顾客为关注焦点的质量成本管理

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Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming-upholding the principle of historical cost, while the large scale introduction of the fair value measurement.

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

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The principle of activity-based costing was brought into the field of business process, and an improved business process was put forward so as to shorten the producing time of products, control the enterprise cost and boost the competitive ability of manufacturing enterprise.

将作业成本法（Activity-based Costing，简称ABC）原则扩展到企业业务流程中去，提出一种改进的企业业务流程，缩短产品生产周期，控制企业成本，提高制造企业的竞争力。

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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.

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The paper discussed the quality cost principle and methods of controlling engineering quality cost.

阐述了质量成本原理及控制工程质量成本方法。

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A mechanical hydraulic servo control valve which manufactures easily, cost cheaply and whose operating force is little in the valve core is designed in this paper. The structure and working principle of the valve are elaborated and the performance is analyzed.

本文设计的机液伺服控制阀制造简单、造价低廉、阀芯操纵力小。

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The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.

成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。

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Application of efficiency-cost principle in selecting ceramics and designing composite armor

效-费比原则在陶瓷材料选择及复合装甲设计中的运用

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This paper investigates and analyses effect of accounting principle course simulation experiment in Commercial College of Central-South Forestry Technology University for two years, and makes the cost-benefit analysis at the same time.

该文用2年时间，对中南林业科技大学商学院2003、2004级会计学专业会计学原理课程模拟实验的效果进行了跟踪调查分析，并进行了模拟实验的成本效益分析。

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