Abstract: According to the analysis of two kinds of accounting basis for investment profit inHCA and CCA, it is pointed out that different accounting basis can result in cost differencethat affects the revision of telecom tariffs.

• 文摘:通过对历史成本会计(HCA)和现时成本会计(CCA)两种核算基础上投资回收情况的分析，指出不同核算基础会出现成本差异，进而影响邮电资费的制定。