The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

youdao

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

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