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.
二是资产计价必须立足于现在时点，坚持动态的反映观。
The second one, asset evaluation must adhere to current point, and reflect dynamic value.
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.
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.
在资产计价究竟是价值还是价格的问题上，价值计量与价格反映并不矛盾。
Whether asset evaluation is a measure of value or price is not so important because there is no contradiction between asset value measurement and price reflection.
林木资产计价的基础工作是进行林木资产的核算，林木资产核算的难点，是要解决好林木资产的多效益、自然生长增值以及经营风险性大的问题。
The basic work is the assets accounting and the difficulty is how to solve problems of multiple benefits, rise in value of natural growth and risk of forest trees assets management.
其次，许多私人部门投资者需要以本币计价的资产，以便与自己的债务匹配；
second, many private-sector investors need assets that match liabilities in their domestic currency;
但这将导致金融体系发生内爆，因为目前以欧元计价的资产与负债之间的关联性将变得不可确定。
But this would cause the financial system to implode, since the relations between assets and liabilities now in euros would become so uncertain.
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.
央行正在密切跟踪以美元计价的外汇储备价值变化，所以疲软的欧元意味着欧元计价的资产不如美元的值钱，使得总外汇储备价值缩水。
The central bank keeps track of the total value of its reserves in dollars, so a weaker euro means that euro-denominated assets are worth less in dollars, decreasing the total value of the reserves.
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.
如果美元继续下行，以欧元、日圆、卢布或以色列谢克尔计价的股票和债券会变得更有价值，那么以外币计价的任何资产都将能购买更多的美元。
If the dollar keeps dropping, stocks and bonds priced in euros, yen, rubles or shekels will tend to become more valuable; anything denominated in foreign currency will then buy more dollars.
假如银行能证明这些资产能被长期持有—象大部分银行试图做的，贷款和与其类似的简单债务证券将按成本计价。
Loans, and simple debt securities that are similar to loans, would be valued at their cost, provided Banks can show they are being held for the long term-as most Banks will try to.
鉴于其大部分成本以人民币计价，这意味着安踏的现金资产价值正稳步受到侵蚀。
As the majority of its costs were in renminbi, this meant that the value of Anta's cash pile was steadily being eroded.
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.
不仅有利于加强sdr的作用，也能有效减少因使用主权储备货币计价而造成的资产价格波动和相关风险。
This will help enhance the role of the SDR, and will effectively reduce the fluctuation of prices of assets denominated in national currencies and related risks.
拥有估计价值超过18亿美元的资产，以及专用银行内经常性持有的10亿美元存款，梵蒂冈也掌握着金钱力量。
With assets thought to be worth upwards of $1.8bn and a dedicated bank that frequently holds more than $1bn in deposits, the Vatican is also a financial power.
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.
任天堂公司表示，因其美元计价资产受日元升值影响，任天堂今年上半年将出现有史以来的首次亏损。
Nintendo said it would make its first ever loss in the first half because of the impact of the yen's appreciation on its dollar assets.
本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
固定资产的计价，应当以原价为准。
The valuation of fixed assets shall be based on the original cost.
即使黄金也下跌，因为美元计价资产在美元上涨时走软。
Even gold is being sold off, as assets priced in dollars weaken as the greenback strengthens.
只要美联储仍有可能推出更多量化宽松政策，则美元计价资产就有进一步上扬的空间。
As long as more monetary stimulus from the Fed remains on the table then there is the prospect of further gains in assets priced in dollars.
第三十一条固定资产的计价，应当以原价为难。
Article 31 The valuation of fixed assets shall be based on original cost.
论文研究了森林资产的计价问题。
论文研究了森林资产的计价问题。
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