Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.

虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。

youdao

On Wall Street dealing desks, profits and losses are evaluated every afternoon when trading ends, and the firms' positions are "marked to market" -valued on the basis of the closing prices.

在华尔街的交易柜台，每天下午交易结束后，收益和亏损将被评估，并且公司的位置将“被标记在市场上”——其价值基于闭市时的股票价格。

youdao

If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.

如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。

youdao

The stock market crash marked the beginning of the Great Depression -- a long,slow,painful fall to the worst economic crisis in American history.

VOA: special.2011.02.17

Since this asset base is marked-to-market, it is subject to sharp fluctuations.

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At the same time, they will have to adopt marked-to-market valuations for all their tradable securities, putting an end to the hidden-reserves era of corporate accounting.

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Bullish Wall Street observers would compare the current equity valuations to those of 1982, which marked the beginning of a prolonged bull-market.

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