与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
其中的主要原因是，帐面价值是采用历史成本计量的结果。
The main cause of this is that the book value is the outcome of measuring by historical cost.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。
Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.
与历史成本计量相比，通过以近期价格确定价值(市值价格)，可以获得一个企业财务健康程度更加真实的情况。
By basing values on recent prices (" marking to market "), they paint a truer picture of a firm's financial health than historical-cost measures.
长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
人力资源成本可通过历史成本法、重置成本法、机会成本法等计量方法进行计量。
Cost of human resources can be measured by methods of historical cost, replacement cost, opportunity cost, and so on.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
Historical cost is a more reliable accounting measure for assets than is market value.
人力资源的计量应采用历史成本法。
The measure method of human resource is historical cost method.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量；
Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.
而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量；
Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.
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