fair market value
英 [feə(r) ˈmɑːkɪt ˈvæljuː]
美 [fer ˈmɑːrkɪt ˈvæljuː]
公平市场价格；公允市价
双语例句
- The fair market value of the property shot up.
这处房产的公平市价增长迅速。 - Financial assets like cash and short-term investments are reported at fair market value on the balance sheet, rather than at their original cost.
在资产负债表中，现金和短期投资等金融性资产的价值是公允价值，而非初始成本。 - For assets and liabilities that are measured at fair market value, companies have to disclose the valuation techniques and inputs to valuation.
对于按照公允价值衡量的资产和负债，公司必须披露估值方法和估值所用的原始数据。 - The federal Assassination Records Review Board decided in 1997 the government should take the original copy, which required it to reimburse the family for the film's fair market value.
联邦暗杀记录审查委员会（FederalAssassinationRecordsReviewBoard）在1997年决定，政府应该获得影像原件，这需要以合理的市场价值赔偿给泽普鲁德家族。 - Mr. Low said the transactions were done at fair market value.
刘特佐表示，这笔交易以公平市价成交。 - There must be compensation at fair market value for any nationalisation or expropriation.
任何国有化和征用都必须以公允的市场价值进行补偿。 - This paper focuses on how to set up the criteria or checklist and how fair market value is understood and used compared with the theory and practical operation in USA.
着重讨论如何设置和建立企业兼并或收购的清单和标准，并结合当今美国理论界和实际操作对公平市价的理解和运用，进而讨论兼并或收购中公平市价的确立问题。 - Made in good faith, at fair market value, without deceit or fraud.
真诚制作，售以公平市价，没有欺骗或欺诈。 - The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。 - Fair value or us fair market value
公平价或美国的公平市场价 - Example: sir Andrew tackled the controversy over fair value accounting, which attributes an up-to-date market value to assets and liabilities.
例证：安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。 - Most bank assets are reported at fair, or current market, value.
多数银行资产是按公允价值或当前市场价值进行报告的。 - Under IRS rules, in order for the proceeds to retain tax-exempt status, they must be reinvested at fair market value.
根据美国国税局的规定，为使发债所得资金保持免税地位，这些资金必须以公允市场价值进行再投资。 - What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company?
如果被收购公司的公平市价低于对该公司的收购价格，会出现什么情况？ - To illustrate, assume that Solarwind company has a book value of$ 2.solarwind company trades in this old truck on a new one with a fair market value of$ 10.
举例来说，假设太阳风公司有一辆账面净值是2美元的卡车。太阳风公司将这辆旧卡车置换了一辆市价为10美元的新车。 - An assessor must know the extent to which each element of the bundle of rights a property owner possesses in order to estimate the fair market value of the property.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。 - A US District Court judge has ruled that the fee paid by Warner Bros studio bosses to DC Comics to use the character in films and TV shows such as Smallville was at fair market value.
一位联邦地区法院的法官裁定，华纳兄弟电影公司就电影和电视节目中使用超人形象，比如《超人前传》，而向DC漫画公司支付的费用为公平市值。 - Treasury said banks would be allowed to buy back the warrants at "fair market value", but the issue is controversial because the securities are difficult to value and banks are anxious not to overpay.
美国财政部表示，银行将被允许以“公平的市场价值”回购这些认股权证，但这个问题存在争议，因为这些证券的价值难以估计，银行热切期望不要多付。 - The purchase price for such Shares shall be the fair market value of such Shares as determined by the Corporation's auditors, such determination to be conclusive and binding for such purpose.
上述股票的购买价格是由公司审计师确定的股票的公平市价，审计师确定的市场价格应当具有最终决定性和约束力。 - Income approach to fair market value
求得市场公平价格的收益法 - The most common way of establishing fair market value is through a competitive bidding process.
最常见的建立公允市场价值的方法是通过竞争性投标程序。 - Evaluating corporations is designed to analyze and measure the fair market value of enterprises and provide relevant information to help investors and managers to improve decision-making.
企业价值评估的目的是分析和衡量企业的公平市场价值并提供有关信息，以帮助投资人和管理者改善决策。 - Always thought of trademark infringement in China is to use standard mark and goods are of the same type or approximated as trademark infringement judgment standard, this completely violated trademark law to safeguard fair competition in the market of value orientation, we should make timely adjustment.
我国商标侵权的标准是以使用的商标标识和商品类型是否相同或近似作为商标侵权的判断标准，这完全违背了商标法维护市场公平竞争的价值取向，我们应当及时做出调整。 - Fair value is not equal to the fair market value, but it is the most objective and most convenient source. Therefore, as to the fair value measurement, the dynamic market and improvement of the theory is important too.
对于采用公允价值计量来说，活跃的市场与完善的理论同样重要。 - There is always a controversy for the relationship between the fair value of accounting and the market value of valuation.
评估界对会计中公允价值与评估中市场价值的关系一直存在争议，不同国家评估准则对二者关系的界定也较为模糊。 - We also think fair value is close to the market-based pricing by discussing the basic characteristics of fair value. It could reflect the market value of assets and liabilities.
接着，本章论述了公允价值计量的基本特征，据此认为公允价值是以贴近市场计价为基础的，其能反映出资产负债的市场价值。 - This part stresses to analyze such factors relation to fair value as market value of share, minority discounts and marketability discounts and interest of share.
文章着重分析了公平价格的一些相关因素&股票市场价格、少数股东折扣和市场性折扣以及利息对公平价格内涵的影响。 - The historical cost has already happened cost in the past trading, in addition replacement cost, net realisable value, present value, fair value. They are stressed the market value of the current conditions.
历史成本是过去交易中已经发生的成本；重置成本、可变现净值、现值、公允价值都是强调现行条件下的市场价值。