财务报表历史成本计价的局限性，很 多学者提出历史成本与现实成本并列，避

Due to the limitations of historical cost pricing in financial statements, many scholars have proposed that historical costs and actual costs are juxtaposed to prevent inflation changes from rendering financial report data useless, and consider adding non-monetary indicators such as sales volume indicators

The limitations of historical costing of financial statements, many scholars put forward that historical costs and real costs go side by side, avoid inflationary changes to make financial reporting data useless, consider increasing non-monetary indicators, such as sales sales targets

Due to the limitation of historical cost valuation in financial statements, many scholars propose that historical cost and real cost should be juxtaposed to avoid inflation changes that make financial report data ineffective, and consider adding non monetary indicators, such as sales indicators<BR>