Similarly, when accountants have a choice of measurements of cost for assets and liabilities, they will, other things being equal, choose the lowest for assets and the highest for liabilities.

• 同样，当会计人员在考虑如何计量资产和负债的成本时，在其它因素一致的情况下，他们将选择最低的资产成本，最高的负债成本。