fair value 中文意思是什麼

fair value 解釋
公平價格
  • fair : n 1 〈英國〉定期集市,廟會。2 義賣市場。3 商品展覽會,展銷會,商品交易會。adj 1 〈古詩〉美麗的;...
  • value : n 1 價值;重要性;益處。2 估價,評價。3 價格,所值;交換力。4 (郵票的)面值。5 等值;值得花的代...
  1. The application of the fair value and the book value in the accounting standards

    公允價值和賬面價值在會計準則中的運用
  2. The conflict between fundamentalists and fellow travellers is the root of many financial controversies, over investment styles, over fair value accounting

    在投資風格上,在公平價值會計方式上,基本面分析派和跟風者之間的對立是很多金融爭議的根源。
  3. However, in the wrong circumstances fair - value accounting could also induce wasteful sales ? of long - term, illiquid loans

    但是,在錯誤的情況下公允價值可能引起不經濟的賣出長期非流動貸款。
  4. New accounting guidelines allow fair value rebirth

    新會計準則能讓公允價值獲得新生嗎
  5. The author believes that even the application of fair value and advanced financial report ( such as real time report ) is full, and something that cumbers decision exists in the accounting system stilly

    本文認為,即使在完全應用公允價值會計和先進的財務報告模式(如實時報告)下,我們的會計處理仍然存在阻礙決策的因素。
  6. Now, accounting standard setter goes beyond the trading book and wants to use fair value accounting measuring all the financial instruments which is called full fair value accounting model

    在此之後,會計準則制定機構試圖從金融工具的混合計量模式過渡到單一計量模式,也就是採用公允價值計量那些非交易性的金融工具。
  7. Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting. the trading book of financial institutions will be measured under fair value accounting

    會計界的應對方式是對交易性的金融工具使用公允價值計量,在此基礎之上形成對金融工具計量的混合模式,較為完滿地解決了交易性金融工具的計量問題。
  8. Crime with aggravated circumstances can be easily found nearly everywhere in the specific provisions of criminal law, researching broadly and systematically will help further to improve china ' s criminal law theory, a few patterns of their differences with other crimes, the beneficial impact to judicial practice, and adapting in a related case, achieving fair value of the criminal justice

    情節加重犯作為我國刑法中廣泛存在的一種犯罪形態,包含著重要的刑法價值,對于情節加重犯的理論研究,將對司法實踐中的罪數判斷和刑事處罰產生影響,以使罪刑設置更加公正和合理。
  9. Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

    第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值,只要有一項超過了資產的賬面價值,就表明資產沒有發生減值,不需再估計另一項金額。
  10. How to settle the disputes in the civil enforcement is in relation to the carrying out the fair value

    執行過程中出現的當事人實體權利保護的訴求該如何解決,關系著執行程序最終對于公平價值的貫徹。
  11. However, the accounting method for stock option raise battle between investors and executive. after comparing the advantage and disavantage of different accounting metho, it is concluded that fair value approach can be the appropriae method to measure the real cost of remneration

    因此,司法機構雖然無法完全推託自己作為正義的最後一道防線的角色,但是其不情願、遲疑和保守的態度是毋庸疑問和可以理解的。
  12. Appraisal remedy gives dissenting shareholders the option to sell their shares back to the company for fair value following certain fundamental corporate changes, such as merger, the sale or exchange of all or substantially all of assets of company

    評估補償權制度是多數股東就法律規定的某些重大交易,如合併、重大資產買賣等事項通過決議時,給予反對該交易的持異議股東通過獲得現金補償退出公司的救濟機制。
  13. On fair value and its application in domestic and foreign accounting standards

    論公允價值及其在國內外會計準則中的運用
  14. Fair value and hedge accounting

    公允價值與套期保值會計
  15. The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item

    套期會計方法,是指在相同會計期間將套期工具和被套期項目公允價值變動的抵銷結果計入當期損益的方法。
  16. The dissertation intends to accept fair value as measurement attribute. but for the measurement mode, the dissertation does n ' t support simple fair value mode with common sense, and also does n ' t agree hedging accounting

    計量屬性本文傾向于採用公允價值屬性,但在計量模式上,本文並不贊同一般意義上的簡單的公允價值會計模式,而且也不贊同套期會計。
  17. Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset

    交易發生時,購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分,應作為商譽並確認為一項資產。
  18. Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities

    第十四條被購買方可辨認凈資產公允價值,是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。
  19. Chapter three, in this part, the first important question is how to determine the dumping. the determination of dumping decides on how to determine the products of states, export price, fair value and dumping margin. the way is to compare antidumping law of wto with other advanced countries " and their antidumping practice

    筆者把該問題分成正常價值的確定、出口價格的確定和正常價值和出口價格的調整和比較這幾個重要方面,在論述這些問題的方法上筆者比較分析了對國際貿易影響最廣泛的wto 、美國、歐盟反傾銷法和反傾銷實踐中的做法。
  20. Based on traditional net income statement, the comprehensive report needs to multiply the conception of income and reflect the change of fair value

    全面收益報告在傳統收益表的基礎上,擴大收益的概念,對公允價值的變化予以反映。
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