产品平均直接劳动成本所占比例不到总成本的10%，而物流费用占总成本的比重约为30% - 40%。
The average direct labor cost occupies less than 10% of the total cost while logistical expenses occupies 30-40% of the total cost.
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.
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