创造价值的抽象劳动是简单的社会平均劳动。
The work that can create value is the society's simple average work.
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.
诚然，马克思在《资本论》中说过，各种劳动的计量单位是简单劳动，但马克思所说的简单劳动实际上就是指社会平均劳动。
Although in Capital Marx said that the unit to measure labor is simple labor, in fact it referred to social labor on average that was ignored by all.
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