公允价值变动损益,variable profit and loss of fair value
1)variable profit and loss of fair value公允价值变动损益
1.96% of the total of the 93 companies) have made up their lost profits with the amount ofvariable profit and loss of fair value.96%)通过公允价值变动损益数额来弥补。
英文短句/例句
1.The Understanding of Changes in Fair Value Gains and Losses on the Subject and Accounting Treatment对公允价值变动损益科目及会计处理的理解
2.The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting公允价值会计下未实现损益的影响研究
3.Analysis on market response to fair value of banking and insurance industry;金融保险行业公允价值变动的市场效应分析
4.Study on Relevance of Fair Value and Accounting Earnings Quality公允价值与会计收益质量相关性研究
5.Equity Valuation、Accounting Information、Fair Value: Model and Implication;权益估价、会计信息、公允价值:模型与启示
6.The Analysis of Fair Value Application Impact on Equity of the Shareholders of Listed Companies公允价值应用对上市公司股东权益的影响
7.Deuelopmenis in Sound Value Measurement :to Deal With Financial Crisis公允价值计量新动态:应对金融危机
8.Changes of Fair Value in Accounting principle and Application;公允价值在我国会计准则中的变迁及应用分析
9.fair values of the net identifiable assets可盘点净资产公允价值
10.Study on Relevant Control Activities over the Process for Fair Value Measurements and Disclosures公允价值计量和披露程序的相关控制活动研究
11.The Latest Development of Fair Value Measurement and Enlightenment:From the Pespective of Financial Crisis公允价值计量新动态及启示:金融危机视角
12.Fair Value Measurement of Loan Assets:Dynamic, Development and Revelation贷款资产公允价值计量:动态、进展与启示
13.The "Fair Value" Criterion"s Amendment:Good or Bad?--Comments to Amend the U.S. "Fair Value"Criterion“公允价值”准则修订是否公允?——评美国修改“公允价值”准则
14.Research of the Fair Value Accounting s Impacts on Stakeholders;会计准则中应用公允价值对利益相关者的影响研究
15.The Role of Fair Value and Transaction Based Accounting Measures in Providing Information on Firm Value从净收益视角看公允价值和历史成本计量属性的作用
16.Recognition and Reporting of Unrealized Gains and Losses in Fair Value Accounting;公允价值会计中未实现利得和损失的确认与报告
17.Present Value and Fair Value Accounting: Important Premise of Corporation Finance Transform in 21st Century;现值和公允价值会计:21世纪财务变革的重要前提
18.Research on Value-Relevance of Financial Assets Fair Value;金融资产公允价值的价值相关性研究
相关短句/例句
fair value公允价值
1.Effect offair value on anti-dumping lawsuits in China s enterprises;公允价值在我国企业应对反倾销诉讼中的影响
2.Application of accounting offair value in China;我国公允价值会计计量的应用研究
3)sound value公允价值
1.In accordance with the new accounting standards as well as foreign models on thesound value of the relevant provisions,and we make a comparative analysis on thesound value measurement of the investment real estates.依照新会计准则以及国外有关公允价值模式的相关规定,对投资性房地产公允价值计量进行了比较分析。
2.15, , which not only restores but also obviously extends the application of thesound value, so it has profound theoretical and practical meaning to comprehensively analyze the relatedness of thesound value and the other measurement attributes.在会计准则国际化趋同的大背景下,2月15日财政部发布了新的会计准则体系,不仅恢复了公允价值的运用,并明显有着扩大、延伸的趋势,此时全面地分析公允价值与其他计量属性关联性将具有重要的理论意义与现实意义。
3.This paper introduces the concepts and characteristics of the financial derivative andsound value, expounds the significance of using thesound value to calculate the financial derivative, in the light of the shortages existing in thesound value calculation, advances some improving measures.介绍了衍生金融工具和公允价值的概念及特征,阐述了采用公允价值计量衍生金融工具的意义,针对公允价值计量存在的不足,提出了改进的措施。
4)fair and just value公允价值
1.Pondering onfair and just value accounting;关于公允价值会计的思考
5)evenhanded value公允价值
1.The paper makes a brief historical retrospect ofevenhanded value application and puts the standpoint thatevenhanded value be restrainedly applied in our country.本文对公允价值在我国的应用进行了反思,提出了在我国应当限制使用公允价值的观点。
2.To use as hedge forward contract,enterprise are going to possess to the end,IASC s opinion refer to compute as spotevenhanded value,this is keeping diachronic costing computation on the report day as fact.对用于套期保值的期汇合约 ,企业是打算持有到到期日的 ,按IASC的倾向意见一般是按初期确认的公允价值来计量 ,这实际上是在报告日仍然保持历史成本的计量属性。
3.Aiming at construction enterprise as legal entity employed in building fitting products production business operations such as building,civil engineering,equipment fitting,mechanized construction,the lower valuation method between cost andevenhanded value was provided,and the restrictive condition using this method value was explained.针对施工企业作为从事各种建筑物、土木工程、设备安装、机械化施工等建筑安装产品生产经营活动的法人实体,提出了成本与公允价值孰低计价法,阐述了采用该计价法时的限制条件,实践证明采用成本与公允价值孰低计价法更能满足存货会计计量的要求。
6)the fair value公允价值
1.The fair value’s influence on listed companies’ earnings management;公允价值对上市公司盈余管理的影响
2.The use ofthe fair value in the non-monetary transaction principle;公允价值在非货币性交易准则中的运用
延伸阅读
公允价值（fairvalue）亦称公允市价、公允价格。熟悉情况的买卖双方在公平交易的条件下所确定的价格，或无关联的双方在公平交易的条件下一项资产可以被买卖的成交价格。在购买法下，购买企业对合并业务的记录需要运用公允价值的信息。公允价值的确定，需要依靠会计人员的职业判断。在实务中，通常由资产评估机构对被并企业的净资产进行评估。被并企业净资产公允价值可确定如下：（1）有价证券按当时的可变现净值确定（见“可变现净值”）；（2）应收账款及应收票据按将来可望收取的数额，以当时的实际利率折现的价值，减去估计的坏账损失及催收成本确定；（3）完工产品和商品存货，按估计售价减去变现费用和合理的利润后的余额确定；（4）在产品存货，按估计的完工后产品售价减去至完工时尚需发生的成本、变现费用以及合理的利润后的余额确定；（5）原材料按现行重置成本确定；（6）固定资产应分不同情况进行处理：对尚可继续使用的固定资产，按同类生产能力的固定资产的现行重置成本计价，除非预计将来使用这些资产会对购买企业产生较低的价值；对于将要出售，或持有一段时间（但未使用）后再出售的固定资产，可按可变现净值计价；对于暂使用一段时间、然后出售的固定资产，在确认将来使用期的折旧后，按可变现净值计价；（7）对专利权、商标权、租赁权、土地使用权等可辨认无形资产按评估价值计价，商誉按购买企业的投资成本与所确认的公允价值之间的差额确定；（8）其他资产，如自然资源、不能上市交易的长期投资按评估价值确定；（9）应付账款、应付票据、长期借款等负债，按未来需支付数额采用当时利率折现所得的金额确定；（10）或有事项和约定义务，如不利的租赁协议所引起的付款、合同对企业的约束以及行将发生的固定资产清理费用等，都应加以充分的估计，并按预计支付的数额以当时的实际利率折现的现值计价。只要某项可辨认资产和负债是被并企业的，都需对其确定公允价值，如企业的研究开发成本、行动计划成本、开发某配方成本等等。确定被并企业净资产公允价值的意义（1）作为被并企业的亲驻的底价，形成确定产权交易双方成效价的基础；（2）净资产公允价值与净资产账面价值之间的差额即为被并企业净资产的升值或贬值部分；购买企业投资成本与被并企业净资产公允价值之间的差额为商誉或负商誉（见“商誉和负商誉”）；在完全权益法下对上述差额必须在资产受益期内予以摊销，故公允价值是确定商誉价值的重要依据之一（见“权益法”）。虽然在权益结合法下按账面价值入账，但公允价值对其仍有特殊意义，即公允价值仍然作为确定换取净资产应付的股份数的依据，以使交易更加合理。
