再求学国际会计学的高手帮忙翻译一下课后习题的英文答案，谢谢啦！

我们学的是弗雷德里克.D.S.乔伊编著的《国际会计学》第五版（东北财经大学出版社），老师给了自己做的课后的讨论题和习题的英文版的答案，我想请大家帮忙翻译成中文版的，谢谢啦！下面附上中文题目和老师给的英文答案。
Chapter 7
Discussion Questions
2.从一个使用者的角度来看，如果要对一个处于通货膨胀，货币贬值国家的公司的历史成本报表进行分析，其固有的问题是什么？
答： Historical-based financial statements may be misleading during periods of significant inflation. Many resources may have been acquired in periods when the purchasing power of the monetary unit was much higher. These expenses then typically are deducted from revenues that reflect current purchasing power. The resulting income number is unintelligible. Another problem for statement readers is that the value of assets recorded at their historical acquisition cost is typically understated as a result of inflation. Understated asset values produce understated expenses and overstated earnings.
Financial trends are also difficult to interpret, as trend statistics generally include monetary units of different purchasing power. A positive trend in sales may be due to price changes, not real increases in sales.
3.什么是一般物价指数？对于报表读者来说，这个指数有什么用处？
答： A price index is a cost ratio, that is, the ratio of a representative “basket” of goods and services consumed by an average family, compared to the price of that same basket in a benchmark (“base”) year. The price index is invaluable in enabling a statement reader to translate sums of money paid in the past to their current purchasing power equivalents.
4.下面是美国一个著名的国会议员的评论。请解释你为什么同意或不同意他的观点。（评论内容省略了）
答： The Congressman is wrong. The object of inflation accounting is to clarify the distinction between capital and income, not to minimize corporate taxes. Inflation accounting shows how much money the company can pay in expenses, taxes, and dividends, while keeping enough resources to maintain its capital.
Chapter 7
Discussion Questions

6.简要描述历史成本——不变购买力模式和现行成本模式的性质。它们在哪些方面是相似的？在哪些方面是不同的？
答： The historical cost-constant dollar model measures the impact of general price level changes on a firm's reported performance and financial position. The current cost model examines the impact of specific price changes on enterprise income and wealth.
The two measurement frameworks are similar in that both attempt to clarify the distinction between capital and income. They differ in reporting objectives. Whereas the historical cost/constant dollar model attempts to preserve the general purchasing power of a firm's original money capital, the current cost model attempts to preserve an entity's physical capital or productive capacity.