导读：概念 Cost principle:An accounting principle that states that companies should record assets at their cost. 成本原则：资产按其取得时的交换价格计价的一种会计原则。 该会计原则以历史成本作为购置、负债和所有者权益的最初会 计确认基础。
概念
Cost principle:An accounting principle that states that companies should record assets at their cost.
