Similarly, when accountants have a choice of measurements of cost for assets and liabilities, they will, other things being equal, choose the lowest for assets and the highest for liabilities.
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- 同样,当会计人员在考虑如何计量资产和负债的成本时,在其它因素一致的情况下,他们将选择最低的资产成本,最高的负债成本。