历史成本记账是会计核算的一般原则。《企业会计准则》规定，企业各项财产物资应当按取得时的实际成本计价。物价变动时．除国家另有规定者外．不得调整其账面价值。但会计准则又同时规定．法定财产重估增值作为资本公积属于所有者权益．且在有关规定中亦涉及到对企业财产进行 Historical cost accounting is a general principle of accounting. According to the Accounting Standard for Business Enterprises, all kinds of property and materials of enterprises should be valued according to the actual cost when obtained. Price changes. Except as otherwise provided by the state. Do not adjust its book value. However, accounting rules at the same time. Assets revaluation increase as capital reserve belongs to the owner’s equity. And in the relevant provisions also related to the business property