会计英语翻译回答.

Supposeyouareinvolvedinselectingaccountingprinciplesforthepurposesofpreparingannualfinancialstatements.假设你为了编制年报而涉及到会计原则的选择

Ifacceptableaccountingprinciplesprovideforachoiceamongalternativeforaccountingforagivenitem(e.g.inventory).如果就一个给定的项目（比如，存货）所选择的会计原则是被允许的

brieflydiscussthecriteriayouwoulduseinordertochoosetheaccountingmeasurementyouwouldrecommend。请简要的阐述你所推荐的会计计量原则的标准。

.答：Historicalcost

Underthismethodofmeasurement,assetsarevaluedattheamountofconsiderationoriginallygivenuptoacquiretheasset.Liabilitiesarevaluedatanamountequivalenttotheconsiderationoriginallyreceivedthatcreatedtheobligation.Forexample,aparceloflandacquiredfor€100,000wouldberecordedinthefinancialstatementsatitshistoriccostof€100,000.Similarly,ifacompanyborrowed€200,000,theresultingobligationwouldberecordedasaliabilityinthebalancesheetatitshistoricamountof€200,000.

TheIASBFrameworkdefinesreliabilityas

Informationhasthequalityofreliabilitywhenitisfreefrommaterialerrorandbiasandcanbedependeduponbyuserstorepresentfaithfullythatwhichiteitherpurportstorepresentorcouldreasonablybeexpectedtorepresent.

Inotherwords,theinformationfaithfullyrepresentstheunderlyingtransaction.Forexample,ifanentitypurchasesatractoflandfor€100,000,thenthe€100,000figurewouldbeconsideredreliablebecauseitcanbecomparedtotheinvoiceamountthatsupportsthepurchasetransaction.