非货币性项目 meaning in English

nonmonetary items
nonmonetary item

If the restated amount of a nonmonetary item exceeds the inflation adjusted historical costs , the restated amount should be reduced to historical costs
我译的：如果非货币性项目重新表述的金额超过了通货膨胀调整的历史成本，那么该重述金额应当冲减到历史成本中？
The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date , of which the amount of functional currency shall not be changed
（二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。