[经] historical-cost rules revenue recognition

què dìng yíng yè shōu rù de shí jì chéng běn guī zé ㄑㄩㄝˋ ㄉㄧㄥˋ ㄧㄥˊ ㄧㄝˋ ㄕㄡ ㄖㄨˋ ㄉㄜ˙ ㄕˊ ㄐㄧˋ ㄔㄥˊ ㄅㄣˇ ㄍㄨㄟ ㄗㄜˊ