本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。
This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.
面向消费者的网络直销公司看上去尤为脆弱，它们其中有19%的公司价值现在不比其资产负债表上的现金额多多少。
B2C companies look particularly vulnerable with 19 per cent of them now worth little more than the cash on their balance sheets.
很明显的解决办法是使用公平价值评估所有的资产跟负债。
The obvious solution is to use fair value for all financial assets and liabilities.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
但这些否认是毫无价值的，因为只看到现金资产，而忽略了负债。
These denials are without merit and depend on looking at cash assets and ignoring liabilities.
房地产市场崩盘之后，几百万房主(其中四分之一有住房抵押贷款)的负债超过了他们的房产价值。
After the housing crash, millions of homeowners-a full quarter of those with mortgages-had loans larger than the value of their homes.
历史上每种货币相对于黄金价值最终都下降了。特别是像现在这种情况，负债不断上升，偿债能力不断下降。
Every currency in history has eventually fallen against gold-most dramatically in times like these, times of surging liabilities and an increasing inability to meet them.
在总体债务水平下降最快的美国，家庭负债减少有很多是住房抵押贷款违约和价值减记的结果。
In America, where overall debt levels have fallen fastest, a lot of the reduction in household debt has been thanks to mortgage defaults and write-downs.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
讨论的最佳方式是：给对方一份自己的净价值表，简明扼要地列出你的资产和负债项目。
The best way to approach this: Present each other with a copy of your net-worth statement, a simple list of all your assets and liabilities.
在过去，我们会想如果一家企业出现问题，负债比率可能会上升，但现在如果它们表现不好，债务的价值会出现下降。
In the past, we would think that if a firm was having problems they would show a higher debt ratio, but now if they are performing poorly, the debt is going to be going down in value.
公司净资产为，资产减去负债，也表示，公司清偿债务后的价值。
The net worth of the company is their assets minus their liabilities and that represents the value that the company has if they paid off all their liabilities.
负债不相关理论说明它和,公司发行股票的每股价格,和总负债有关,但和公司的价值无关
The debt irrelevance theory says that it matters for the price of a share what a company issues-- how much debt it takes on-- but it doesn't matter for the value of the company.
到目前为止，房价的下跌已经造成900万人(占抵押贷款人数的10%)的负债超过了其房产的价值。
The drop in house prices so far has left some 9m people, or 10% of all those with mortgages, owing more than their houses are worth.
负资产，或者是负债大于房产价值的业主的数量，从第三季的14.3%上升到了17.6%，Zillow表示。
The number of homeowners with negative equity, or those who owed more on their homes than the property was worth, rose to 17.6 percent from 14.3 percent in the third quarter, Zillow said.
假如想让你的员工由于到激励而尽心尽力，想让他们成为资产负债表上最有价值的财产，那么就让他们在公司中感受并亲身体验到所有权。
If you want your employees to be motivated to do their best, and if you want them to be the most valuable asset on your balance sheet, then let them feel and experience ownership in the organization.
新的标准将引入市场价值和以风险为基础的资产负债计量方法，以确定保险公司所必需的资本金持有量。
The new standards will introduce market valuations and risk-based measures of assets and liabilities when determining how much of a cushion insurers need to hold.
在资产和负债被首次记账后，公允价值会计可以精确测量其净值。
These gauge net worth from the arbitrary dates when assets and liabilities were first booked.
欧洲的银行股票在资产价值以下交易，说明投资者预期他们的资产负债表在将来会有大额的减计。
European bank shares trade at well below asset value, suggesting that investors expect their balance-sheets to suffer significant write-downs in future.
另外一个更大的问题是资产负债表衰退，他们陷入了毫无价值的房屋债务中，房市保持着低迷状态。
There’s also the greater issue that households are in a balance sheet recession, where they are saddled with worthless housing debt that will keep the housing market depressed.
另外一个更大的问题是资产负债表衰退，他们陷入了毫无价值的房屋债务中，房市保持着低迷状态。
There's also the greater issue that households are in a balance sheet recession, where they are saddled with worthless housing debt that will keep the housing market depressed.
眼下大型科技股带有很多价值型股的印记。除了低估值，它们还具有强劲的资产负债表和成熟的管理团队，对风险采取保守应对措施。
Big tech currently has many hallmarks of value stocks: In addition to low valuations, they offer strong balance sheets and seasoned managers who take a conservative approach to risk.
总结一下，资产负债表表示一家建立多年的企业所有资本的价值。
In summary, the Balance Sheet shows the value of all the capital that a business has built up over the years.
盖特纳认为为了清理银行资产负债表问题，这样的代价值得付出。
Mr Geithner sees this as a price worth paying to unclog Banks' balance-sheets.
将客户的当前负债与客户在上个月下的订单的总价值相加，算出计划负债。
The projected balance is calculated by adding the customer's current balance to the total value of the orders they placed last month.
将客户的当前负债与客户在上个月下的订单的总价值相加，算出计划负债。
The projected balance is calculated by adding the customer's current balance to the total value of the orders they placed last month.
应用推荐