【CMA词汇每日一贴】Acquisition Cost

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Acquisition Cost ： The value of cash or other resources given up in exchange for goods or services. It includes all costs necessary to get the asset ready for its intended use. (Also called Historical Cost or Original Cost.)

购置成本 ： 为换取商品或劳务而支付的现金或其他资源的价值。它包括为使资产达到 预期用途所需的全部成本。（又称“历史成本”或“原始成本”。）