公允

词组短语

fair and just · just and sound · fair and equitable

与公允相关的网络例句 [注：此内容来源于网络，仅供参考]

Article 11 When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards.

第十一条将债务转为资本的，债权人应当将享有股份的公允价值确认为对债务人的投资，重组债权的账面余额与股份的公允价值之间的差额，比照本准则第九条的规定处理。

They reveals the fair value measurement's defects and deficiencies which are some certain unfair, hard to obtain the data, and subjective equalitarian.

揭示了现行金融工具会计准则公允价值计量属性存在一定程度上的不公允，公允价值计量数据不易取得，主观随意性较大等缺陷和不足。

But the effect on the information content of net income per share and the net income per share after deducting nonrecurring profit per share is not significant.

导致公允价值计量对商业银行每股净利润和扣除非经常性损益的每股净利润的信息含量的影响不显著主要有以下几个方面的原因：首先是样本数据少的局限性导致在公允价值和历史成本两种计量方法下，收益的差异不显著；其次是当前我国商业银行的主要收入来源还是没有流通市值的存贷利差，在估计其公允价值时，存在更多的主观判断而导致的计量误差；再次是监管部门没有把公允价值损益纳入资本充足率中，投资者不认为公允价值损益能传递价值信息和风险信息，因而较少关注公允价值信息；最后，我国证券市场是一个年轻和不成熟的市场，其内部结构和外部环境都处在急剧变化之中，这种大环境和结构性变迁不可避免地影响到研究的结果。

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明：(1)总体上，在1998-2007年期间，我国上市公司的会计盈余具有条件稳健性；(2)在把研究期间分为公允价值应用的引(来源：AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后，发现三个阶段的稳健性表现出阶段性特征，呈上升趋势；(3)对2007年上市公司样本的单独检验结果说明，存在公允价值变动损益的公司比不存在公允价值变动损益的公司，具有更强的会计稳健性。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

SFAS No. 119 (FASB 1994) amended SFAS No. 107 to require that the fair value estimates be presented together with the related book values and without combining the fair value of derivative financial instruments with the fair value of nonderivative financial instruments.

财务会计准则第119号（ FASB的1994 ）经修正的财务会计准则第107号，规定了公允价值的估计，可连同有关本书的价值和性相结合的公允价值衍生金融工具与公允价值的nonderivative金融工具。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

This paper use the normative analysis to analyses the investment property, debt restructuring, exchange of non-monetary assets, financial instrument and non-same control business combinations, which have mainly quoted the fair value measurements in the new accounting standards. Concerned about the fair value of the property listed on the application of China's impact on corporate profits. From the process of the practical application of the fair value ,analyses the mian factors which lead the fair value to become a profitable enterprise instrument manipulation again, and propose the relevant solutions.

本文主要采用规范分析法，对新会计准则中投资性房地产、债务重组、非货币性资产交换、金融工具和非同一控制下的企业合并这几个重点引用公允价值计量属性的会计准则进行分析探讨，关注公允价值计量属性的应用对我国上市公司利润产生的影响，从公允价值实际应用过程中分析导致其可能再次成为企业操纵利润的主要因素，并提出相关的解决对策。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

与公允相关的网络解释 [注：此内容来源于网络，仅供参考]

ex aeque et bono: as a result of fair dealing and good conscience：根据公允及善意的原则

--法律上 de jure: as a matter of legal right | --根据公允及善意的原则 ex aeque et bono: as a result of fair dealing and good conscience | --不履行法律责任 omission

fair market value：公允市价

如果分配的结果是,你比较喜欢的物品恰巧由对方获取,此时,你也可以向对方提议用相当于该物品公允市价(Fair Market Value)的现金或与之等值的财产"买回"这些物品.

fair market value transactions：公允市值交易

公允价值fair value | 公允市值交易 fair market value transactions | 公允市值租赁(指租金按租赁市场的常见数额来确定)fair market value leases

fair market value leases：公允市值租赁(指租金按租赁市场的常见数额来确定)

公允市值交易 fair market value transactions | 公允市值租赁(指租金按租赁市场的常见数额来确定)fair market value leases | 公益信托charitable trust

present fairly：公正反映 公允表述

measuring sticks 量尺 | present fairly 公正反映 公允表述 | supposedly adv. 想象上, 大概, 臆测, 按照推测, 据信

liberally: adv.1：慷慨地 2.开明地,公允地 3.自由地

draw on: v.借鉴,利用 | liberally: adv.1.慷慨地 2.开明地,公允地 3.自由地 | methodology: n.1.(学科的)一套方法 2.方法论(学) 3.教学法

Fair market price：最上面的是主要的,就是那个公允价值

assessment :评估 | worth:价值 | 最上面的是主要的,就是那个公允价值Fair market price

Play fair：规规矩矩地比赛; 光明正大地行动, 办事公允

play down to sb. 故意对某人态度谦和(以显得平易近人赢得支持或好感) | play fair 规规矩矩地比赛; 光明正大地行动, 办事公允 | play fair the game 规规矩矩地比赛; 光明正大地行动, 办事公允

play fair the game：规规矩矩地比赛; 光明正大地行动, 办事公允

play fair 规规矩矩地比赛; 光明正大地行动, 办事公允 | play fair the game 规规矩矩地比赛; 光明正大地行动, 办事公允 | play hard 不择手段

sound value flexible loss and profit：公允价值变动损益

136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance | 137 6101 公允价值变动损益 sound value flexible loss and profit | 138 6111 投资收益 income on investment