amortized value
英 [əˈmɔːtaɪzd ˈvæljuː]
美 [ˈæmərtaɪzd ˈvæljuː]
网络 摊余价值
双语例句
- This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.
这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。 - Held to maturity investments and accounts receivable, loans, amortized cost method used, the cost of its nature and history, as the transaction available for sale financial assets and financial assets at fair value.
持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。 - Old criteria emphasis the use of historical cost, and there is no manipulation space, but the new standards for four types of financial assets using the amortized cost method and fair value measurement method.
旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。 - Specific content is: only loans with similar properties to the contract management of income-based financial instruments measured at amortized cost, and the remaining fair value, fair value retains the right to choose, to cancel re-classification requirements.
具体内容是：只具有类似贷款性质并以合同收益为基础管理的金融工具以摊余成本计量，其余以公允价值计量，保留了公允价值的选择权，取消重分类规定。