[经] cost or historical cost principle

chéng běn huò lì shǐ chéng běn yuán zé ㄔㄥˊ ㄅㄣˇ ㄏㄨㄛˋ ㄌㄧˋ ㄕˇ ㄔㄥˊ ㄅㄣˇ ㄩㄢˊ ㄗㄜˊ