以下为句子列表:
英文: Inventories are normally accounted for at historical cost, as the cost principle requires.
中文: 根据历史成本原则,存货通常按历史成本进行会计处理。
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英文: The cost principle is derived, in large part, from the principle of objectivity.
中文: 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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