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.
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.
简要的介绍了传统风险管理方法——资产负债管理方法，包括当前收益法、市场价值法、敏感性分析法。
Briefly introduces the approach of traditional risk management-asset liability approach such as the current earning approach, the market value approach and the sensitivity analysis approach.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
当企业的资产负债率较低时，“股东财富最大化”与“企业市场价值最大化”是一致的；
When the asset-debt rate is low, "stock-holder wealth maximizing"financial objective is equal to the "firm market value maximizing".
当企业的资产负债率较低时，“股东财富最大化”与“企业市场价值最大化”是一致的；
When the asset-debt rate is low, "stock-holder wealth maximizing"financial objective is equal to the "firm market value maximizing".
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