historical cost basis

例句：

1. 1. The company's decision to cut its labor costs is based on historical cost analysis.
   该公司决定削减劳动力成本是基于历史成本分析的。
2. 2. The project's budget was revised based on historical cost comparisons.
   该项目预算是根据历史成本对比修订的。
3. 3. The company's financial statements are based on a historical cost basis.
   公司的财务报表是基于历史成本基础编制的。