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.

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。

youdao

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；

youdao