历史成本会计原则的直接基础有两个，即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
根据一项研究，通过战略合作伙伴，莫斯科一家管理顾问公司，俄罗斯的平均劳动生产率只有17 %的美国水平。
According to one of the studies, by Strategy Partners, a Moscow management consultancy, Russia's average labor productivity is just 17% of the us level.
劳动生产率在1997年仅增长了1%，1997年实际人均国内生产总值的增长速度比1873年至1973年之间的平均水平要慢。
Labor productivity grew by only one percent in 1997, real GDP per capita grew more slowly in 1997 than it had on average between 1873 and 1973.
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