原始成本
historical cost
量度根據哪些資產被記錄在支付現金或現金等價物，或在其取得時toacquire它們對價的公允價值金額。負債錄得收益來換取收到該義務的金額，或在某些情況下（例如，所得稅），在預期應交納現金或現金等價物的金額，以滿足業務的正常過程中的責任
A measurement basis according to which assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given toacquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the obligation, or in some circumstances (for example, income taxes), at the amounts of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business