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.

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因此，许多标准是采取了那些具体的金融资产报公允价值和应报历史成本。

Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.

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“木材纤维成本在西北太平洋仍然很高，以历史标准衡量，在2008年第二季度并没有下降，经季节性因为它们在2007年，”报告指出。

"Wood fiber costs in the Pacific Northwest continued to be high by historical standards in second quarter 2008 and did not decline seasonally as they did in 2007," the report states.

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