cost approach的用法和樣例：
例句
- Inventories are normally accounted for at historical cost, as the cost principle requires.
根據歷史成本原則，存貨通常按歷史成本進行會計處理。 - If a company gives its employees options in lieu of part of their pay, it will have greater latitude in dealing with its pay cost.
如果公司給予僱員股票認購權代替他們的部分薪資，將使公司在處理工資成本方面具有更大的空間。
