fair value
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释义
公平价值；
英英释义
Fair value
In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset or commodity. It takes into account such objective factors as:
以上来源于:Wikipedia
双语例句
Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
权威例句
Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of BanksResearch on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107
The crisis of fair-value accounting: Making sense of the recent debate
Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107
Fair value disclosures by bank holding companies
Application of Fair Value in China's New Accounting Standards:The Significance and the Characteristics
The Value Relevance of Fair Value:Evidence form B-share Companies
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
Did Fair-Value Accounting Contribute to the Financial Crisis?
1. Another 340 charge that foreign companies "dumped" their products in the United States at "less than fair value."
另外340起案件指控外国公司以“低于公允价值”的价格在美国“倾销”其产品。
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2. The fair value option is associated with an entity's own credit risk.
公允价值选择权与实体自身的信用风险有关。
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3. Yet not all criticism of fair value can be so easily dismissed.
然而，并非所有针对公允价值的批评都可以轻易忽略。
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4. If it pays fair value or less, Banks might be reluctant to participate.
如果支付公允价值或者更少，那么银行可能不愿参与。
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5. Of the seven currencies that make up the Federal Reserve's major-currency index, only one (the Australian dollar) is within 10% of its fair value.
在构成美联储主要货币指数的七种货币中，只有一个(澳大利亚元)是在其10%的公平价值范围内的。
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6. But the median American bank values its loans at only slightly below fair value, so the overall impact would be modest.
但美国中等银行所记贷款价值仅略低于公允价值，因此其整体影响将十分有限。
youdao
7. The obvious solution is to use fair value for all financial assets and liabilities.
很明显的解决办法是使用公平价值评估所有的资产跟负债。
youdao
8. On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
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9. The index is a lighthearted attempt to gauge how far currencies are from their fair value.
巨无霸指数是一个试图测量各国货币离其公允价值有多远的轻松指标。
youdao
10. If that judgment is right, the squalls stirred up by the credit crises have moved at least one currency-the world's reserve money-closer to fair value.
如果上述判断是对的话，信贷危机导致的风暴至少使得一种货币——世界储备货币——接近其公平价值。
youdao
11. In Australia the market is at least inching closer to fair value.
澳大利亚的房产市场至少在一点点靠近理性公平的价格。
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12. Fair value is perhaps most worrying for auditors, who are often blamed for faulty accounts.
公允价值恐怕是最让审计师头痛的，他们经常因为不完善的账目而难逃苛责。
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13. This said it was "obvious" markets had failed and that companies should be allowed to suspend fair value for "sound" assets that had suffered "undue valuation".
上面说，市场瘫痪是“明显的”，应该允许公司中止采用公允价值处理遭受“过度评估”的“健康”资产。
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14. Now it is close to its fair value against the dollar and looks cheap against the euro.
现在英镑对美元已经接近其公平价值，而且对欧元还略便宜些。
youdao
15. But broader measures of PPP suggest the yen is close to fair value.
但是，更广泛的购买力平价措施表明日圆接近合理价值。
youdao
16. In both Japan and Germany the housing market is drifting even further below fair value: homes were already cheap and are growing cheaper.
同时在日本和德国的房地产市场的房价正在下降甚至低于理性公平的价格：房屋已经十分便宜了，还在变得更加便宜。
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17. New research suggests that the increasing reach of fair-value accounting might be a mixed blessing.
最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。
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18. The exchange rate that leaves a Big Mac costing the same in dollars everywhere is our fair-value yardstick.
使世界各地巨无霸的售价都统一折算成相同美元数的汇率是我们的公平价值尺度。
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19. The exchange rate that leaves a Big Mac costing the same in dollars everywhere is our fair-value benchmark.
在世界各地，用来将当地巨无霸价格转换成美元价格的汇率就是我们公允价值的基准。
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20. This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
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21. Banks are also being asked by their auditors to put more assets into the fair-value regime's lowest bucket (for the most illiquid assets).
银行的审计师也要求银行将更多的资产放在公允价值体系的最薄弱环节(流动性最差的资产)。
youdao
22. Banks' initial attack on fair value was self-serving.
由银行挑起的针对公平价值的攻击图得不过是一己私利。
youdao
23. The Economist's Big Mac Index, a light-hearted guide to how far currencies are from fair value, provides some answers.
《经济学人》杂志编制的“巨无霸汉堡指数”提供了一些答案。该指数是一份表现各国货币与合理价值之间差距的轻松指南。
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24. The fair value of loans, the price 。。。
这些银行的贷款的公允价值。。。
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25. The fair value of loans, the price 。。。
这些银行的贷款的公允价值。。。
youdao
fair value
