公允

So market price is the most consistent with fair value definition.

市场价格是最符合公允价值定义的.

The argument presented by the author is just and sound.

作者立论公允.

The staffs in TVB Group and their families allowed to participate.

电视广播集团之职艺员及其家属不得参与,以示公允.

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.

These gauge net worth from the arbitrary dates when assets and liabilities were first booked.

在资产和负债被首次记账后,公允价值会计可以精确测量其净值.

The true and fair essence of fair value fits basic requirements of property protection.

公允价值的“真实与公允”本质契合了产权保护的基本要求.

The traditional value relevance studies often hope that through the fair value relatively has incremental information content to the historical cost to provide empirical evidence for accounting standards in order to further improve the fair value application.

传统价值相关性研究通常希望通过公允价值相对于历史成本具备增量信息含量来为准则中进一步提高公允价值应用范围提供经验证据。

Fair-value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.

Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china's new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non-monetary assets in its application.

摘要本文在阐述公允价值基本内涵的基础上，分析了公允价值被引入新会计准则的原因，探讨了公允价值的应用对投资性房地产、债务重组和非货币资产交换的影响。

These standards are called generally accepted accounting principles.

这些标准被称为公允会计准则.

The attractions of fair-value accounts are straightforward.

公允价值会计的吸引力是显而易见的.

The company holds some trading value of evenhanded of sexual finance capital appears to drop considerably.

公司持有的交易性金融资产公允价值出现大幅下降.

So much for fair values being academic pie in the sky.

这么多被天空学术馅饼公允价值.

To be quite fair, the phrase is by no means self-explanatory.

公允地讲, 这个短语并非是不加解释一看就可以明了的.

With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

Can unreasonable quoted market prices be used as fair value?

显失公允的公市场报价能否作为公允价值?

BlueHippo denies the allegation and says it treats all customers fairly.

BlueHippo否认了这个说法,认为公司对待客户非常公允.

The Ministry of finance of PRC has issued" accounting criteria for enterprises"( 2006) to introduce fair value calculation attribute. Since then, the profit and loss on fair value calculation has become an indispensable portion of the performance of listed companies.

财政部《企业会计准则》（2006）引入了公允价值计量属性，自此，与公允价值计量有关的损益成为上市公司会计业绩的重要组成部分，这势必影响到高管薪酬契约的设计和有效性。

Evaluate the evenhanded affirms valence can reflect investment both sides more, justice.

评估确认价更能体现投资双方的公允 、 公正.

Fair-value accounting is indeed flawed.

公允价值会计确实有缺陷.

The International Financial Accounting Standards Board provided that the International Accounting Standard No.13-Fair Value Measurements would be totally implemented in order to promote the harmonization of fair value in worldwide.

国际财务会计准则委员会规定，在2013年全面实施《国际会计准则13号&公允价值计量》，以促进公允价值运用在全球范围的协调统一。

Harbin Institute of Technology ( founded in 1920 ): Strict Standard and Sufficient Effort.

南开大学 ( 创建于1919年 ): 允公允能日新月异.

The laws which he made were so just that no man dared to disobey them.

他制定的法律非常公允,谁都不敢违反.

I don't think it's fair to accuse me of having an attitude problem.

我觉得指责我有态度问题有失公允。

The value assessment of enterprises practically assesses the price and generally accepted price of the market.

企业价值评估实质是评估的是价格,一种并且是市场公允价格.

The Balance that Merging cost's exceeding Definable Net Assets Fair Proportion is validated as Commercial Standing.

合并成本大于可辨认净资产公允价值份额的差额,确认为商誉.

Bandwagon effects may a long way away from fair value.

从众效应(Bandwagoneffects)可能会让市场严重偏离公允价值.

So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.

因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。

Some argue that fair value accounting exacerbated the credit crisis.

一些人提出,公允价值会计准则加剧了此次信贷危机.

He dissented and questioned the justice of the award.

他提出质问,说裁判不公允.