实际成本计价
实际成本计价-
第十九条各项财产物资应当按取得时的实际成本计价。
Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition .
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笔者认为可以设置材料采购科，用于实际成本计价和计划成本计价核算，并讨论了其优越性。
The author suggests that purchase account of materials can be fully used for both actual cost system and standard cost system , and discusses the advantages of it .
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在现行制度和准则中，对无形资产的计价均遵循历史成本原则，即按取得无形资产时所发生的实际成本计价。
Under the current system and norms , the measurement of intangible assets follows the principle of historical cost , that is , to determine the value of intangible assets according to the actual cost in producing the very intangible assets .