求翻译：历史成本之所以成为最基本的计量属性，在于其具有较强的可靠性。但是由于历史成本会计不确认资产负债在初次计量之后的价值变化，资产负债表上只是不同时点的历史数据的堆砌，由于市场的变化，这些项目的现实价值也许与其历史成本大相迳庭，资产负债表不能真实的反映企业的财务状况，用户无法依据财务报表对衍生金融工具及企业所面临的机会和风险做出评价，会计的相关性荡然无存。是什么意思？

Historical cost have become the basic measurement properties, with strong in its reliability. However, due to historical cost accounting does not recognize the balance after the initial measurement of the value of changes in the balance sheet but a different point of piling up of historical data, as

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The historical cost the reason that becomes the most basic measurement attribute, lies in it to have the strong reliability.But because history cost accounting did not confirm the property debt after the primary measurement value change, in the property debt table is only the different point in time

Historical cost is becoming the most basic measurement attribute lies in its strong reliability. But due to history cost accounting does not confirmed assets liabilities in initial measurement zhihou of value changes, balance sheet Shang just different point of history data of piled up, due to marke

Historical cost have become the basic measurement properties, with strong in its reliability. However, due to historical cost accounting does not recognize the balance after the initial measurement of the value of changes in the balance sheet but a different point of piling up of historical data, as