按照历史成本会计，金融工具在报告无法中进行反映。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
并且，就衍生品而言，采用历史成本会计显然是错误的。
And for derivatives, historic cost accounting is patently wrong.
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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