And if a debt shouldn't be recorded at cost, how should it be recorded?
如果一笔债务不是根据其成本来记录，那么又该如何记录这笔债务呢？
Some institutions argue that accounting rules permit them to hold derivatives at cost.
一些机构辩称，会计规则允许它们以成本持有衍生品。
But Toledo can buy back the waterfront property at cost if nothing is built in five years.
但是如果开发商在五年之内没有建造任何东西的话，托莱多可以按原价买回滨水区的房产。
There are two ways to look at cost of living: from your viewpoint as a business owner or from the perspective of your employees.
你可以从两个方面看待生活成本：或者从公司所有者的角度或者从公司员工的角度。
At 31 March 2008, all inventories were stated at cost.
于2008年三月三十一日，所有存货按成本列账。
Fixed assets purchased or constructed are initially recorded at cost.
购置或新建的固定资产按取得时的实际成本进行初始计量。
We produce High purity N2 at cost below that of liquid or bottled gases.
我们以低于瓶装氮和液态氮成本的优势生产高纯度氮气。
Salesman: And to ensure benefits of customers, our store sells the pork at cost price.
售货员：为了保证顾客利益，我们店现在是进价销售。
All of the items sold at Distribution Centers are sold at cost. Some items found there are even free.
所有在发行中心贩售的物品皆以成本价售出，有些甚至是免费的。
It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.
库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。
Those membership fees would be used to help drive down the price of items, which would be sold almost at cost.
这些会员费将用来压低产品价格。许多产品几乎是以成本价销售。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
The rule for stock valuation is that it should be taken at cost price or market price, whichever is the lower .
库存估价的原则是：按成本价或市场价估算，两数中取其小。
It wasn't a big sum, but the shop only did sixteen dollars worth of business all day, and really at cost price!
数目可真不算大，然而今天店里总共只卖得十六块多，并且是老实照本贱卖的呀！
All goods and services purchased by an enterprise are recorded at acquisition cost and appear on financial statements at cost.
企业所有购进的商品及服务均按购置时的成本记录入账并在报表上列示。
Timberland puts “green index” labels on all its shoes. GlaxoSmithKline makes HIV drugs available at cost to millions of Africans.
例如，天伯伦鞋业在每双鞋上都贴上“绿色指数”的标签；葛兰素史克药业以成本价向成千上万的非洲居民出售艾滋病药物。
Vendors would not incur additional costs because sales would be quick and deployment would be sold at cost (which for SaaS is minimal).
供应商不会承担额外的成本，因为销售是很快的，而部署是按成本收费的(对于SaaS来说是很小的)。
It combines computer technology, decision science and technology economics. A quantitative decision gist is furnished to decision-maker at cost.
它将计算机技术、决策科学和技术经济学有机地结合起来，从费用角度为决策者提供定量的决策依据。
Vendors should provide very low entry points, charge for set-up and deployment at cost, and let the users themselves prove the value of their services.
供应商应该把门槛降得很低，只需(客户)支付安装部署的成本，并让用户自己去证明其服务的价值。
Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.
经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。
Research activities of supercritical water reactor (SCWR) have been carried out worldwide, aiming at cost reduction by system simplification and higher thermal efficiency.
由于超临界水堆(SCWR)在系统简化、降低成本和提高热效率上的优势，SCWR的研究在全球范围内得到广泛关注。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
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