valuation account

1. Clearing houses routinely apply a discount, or haircut to the valuation of collateral that members must place with them such as government bonds to take account of fluctuations in prices and the fact that some bonds are less liquid than others.
   考虑到价格的波动和某些债券流动性低于其他债券，结算所通常对其会员必须提交的抵押物的价值扣除一定比率，这就是扣减率。
2. Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable.
   估价应考虑所有形式的报酬，包括任何奖金、酬金、佣金和应收利息。
3. Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account. The cost driver used to assign production setup costs is the numbers of setups
   因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数
4. In view of this feature in the formation of purchased goodwill, the master valuation account approach is comparatively appropriate among the current viewpoints on purchased goodwill.
   针对外购商誉形成的这一特点，在目前关于外购商誉的几种观点中，总计价账户论是比较恰当的。
5. The Nature of Valuation On the Valuation and Re-e valuation of Intangible Assets& Disclosing of Account Information
   价值评价的本质无形资产计价、重估价及会计信息披露问题研究
6. Enterprises of lacking integrity often make financial fraud by fabricating false information, arbitrarily changing in inventory valuation, accounting nonstandard inventory cost and artificially adjusting account etc.
   缺乏诚信的企业常常利用编造虚假资料、随意变更存货计价方法、存货成本核算不规范、人为调账等方式进行存货财务舞弊。
7. One reason of this study is to provide a frame of reference for the objectivity of assessing patent assets. It also revealed the complexity of the patent asset valuation and should be taken into account in profile.
   研究这些因素目的之一就是为专利资产评估结果的客观性提供一个从法律角度的可参考依据，也从侧面揭示了专利资产评估的复杂性和应当考虑的因素。
8. Through the study of literature, we find that the factors considered by the existing brand valuation model are not comprehensive, and there is no one assessment model taking into account the social and social value of the brand.
   通过文献研究，本文发现已有的品牌价值评估模型考虑的因素并不全面，没有一个评估模型考虑到了品牌的历史文化价值和社会价值，因此现有的评估法并不适用于老字号。

noun

1. a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

   Synonym:    valuation reserveallowanceallowance account