我们假设重新规范管制的前提是提高透明度，那么市值计价会计就是较优的(尽管有诸多缺陷，仍然比把损失全藏在毯子底下强)。
The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).
假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost—a far better indicator of many assets’ toxicity than managers’ opinions.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost-a far better indicator of many assets' toxicity than managers' opinions.
由于市场价格较低，按市值计价的会计准则会削弱银行的资产负债状况，造成资产出售压力，令价格进一步走低。
With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.
本文将人力资产定位为财务会计的内容，主要探讨人力资产的计价方法和人力资产核算的方法。
This article taking the manpower property as financial accounting's content, mainly discusses the evaluation method and calculation method of manpower property.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式，以求在理论上就其可计量性做一下初步探讨。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
资产计价基础是会计学的重要概念之一。
Asset valuation basis is one of the mo st important concepts in accounting.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
本文就人力资源会计的确认、核算范围、计价方法等方面进行了说明。
This text appraising of affirming of human resources accounting, accounting limit and value method.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
资产计价是财务会计最为核心的问题之一，也是争论最多的问题之一。
Asset measurement is one of the core issues of Financial Accounting, and it is also among the most controversial ones.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
如何改变这种格局，资源如何计价、计量，如何体现在我国的会计信息当中，显得至关重要。
How to change this situation, how to value and measure the resources and how to disclose our country' s forest accounting information have become more and more important.
接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。
Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.
林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。
How to select proper valuation method for forest assets is a very important question.
会计师事务所作为审计服务的提供者和审计价格的制定者，具有隐性的社会监督责任，那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
其次就我国利润表的一些现状做了一些分析，分析了新会计准则中利润表的一些不足。主要从计价原则，收入的性质，以及信息披露方面进行分析。
Secondly analyze the current profit table, and analyze some shortcomings according to the new IAS, mainly from pricing principles, the nature of income and information disclosure.
这主要应为他们不得不实施公允价值会计，是指资产必须以市场报价来计价：市场报价就是指当前交易下获得的市场价格。
That is because they are enforcing fair-value accounting, in which assets must be marked regularly to the market price: that is, what they would be expected to fetch right now in a sale.
拒绝使用市值计价会计制度，得以逃脱对其表外负债给与诚实的评估。
Refusal to accept mark-to-market accounting rules that would force them to give an honest assessment of their off balance sheet liabilities.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
确保公司的所有会计元素和业务交易得到准确、完整、及时的记录和计价；
Ensure all accounting elements and business transactions of the company are correctly, completely, accurately and timely recorded and valued;
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
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