A、The cost principle states that assets and services that are acquired should be recorded at their current price. B、The cost pri

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问题  
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The cost principle states that assets and services that are acquired should be recorded at their actual cost.

选项 A、The cost principle states that assets and services that are acquired should be recorded at their current price.
B、The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.
C、The Reliability Principle states that assets and services that are acquired should be recorded at their current cost.
D、The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.

答案B

解析 录音单句意思为“成本原则认为所购资产和服务应以它们的实际成本记录”。
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