英[k?st ?prins?pl] 美[k?st ?pr?ns?p?l]
[釋義] 成本原則;
Cost principle:An accounting principle that states that companies should record assets at their cost.
成本原則：資產按其取得時的交換價格計價的壹種會計原則。
該會計原則以歷史成本作為購置、負債和所有者權益的最初會 計確認基礎。