1. From the accounting point of view, the measurement attribute reflects the basis for determining the amount of accounting elements. Liabilities are measured at historical cost according to the amount of money or assets actually received due to current obligations, or the contract amount of current obligations, or the amount of cash or cash equivalents expected to be paid in daily activities to repay liabilities.

2. Historical cost, also known as actual cost, refers to cash or other equivalents actually paid when acquiring or manufacturing certain property and materials. Under historical cost measurement, assets are measured according to the amount of cash or cash equivalents paid at the time of acquisition, or according to the fair value of the consideration paid at the time of acquisition. Liabilities shall be measured according to the amount of money or assets actually received by them due to their current obligations, or the contract amount of their current obligations, or the amount of cash or cash equivalents expected to be paid to repay liabilities in their daily activities.