如果所有的资产和负债在市场上是流动且透明的，公允值会计准则无疑将是决策过程中有益的可靠信息。
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision making process.
然而，因为许多资产和负债没有交易活跃的市场，投入和评估其公允值会计准则的方法就很主观了，因此，估价也就不太可靠了。
However, because many assets and liabilities do not have an active market, the inputs and methods for estimating their fair value are more subjective and, therefore, the valuations less reliable.
错误4:可以让我请的会计师或者律师做估值
Myth 4: We can have our accountant or lawyer do a valuation.
投资者与会计师们则认为所有估值都是主观的，他们怀疑管理者的动机，认为市价是最不坏的选择。
Investors and accountants, however, think all valuations are subjective, doubt managers' motives and judge that market prices are the least-bad option.
由一些私募公司所支持的国际私募股权估值委员会为解释相关的会计准则作出了大胆的尝试。
Valiant efforts to interpret these rules are being made by the International Private Equity Valuations Board, an industry body that some buy-out firms support.
这个函数会计算这两个jiffies值之间的差值，然后通过一个用户空间指针将结果提供给用户。
This function calculates the difference between two jiffies values, and then provides the result to the user through a user-space pointer.
重复上面的步骤，再次解释查询，生成查询访问计划之后，优化器会计算出一个更好的、与实际结果很接近的基数估计值。
After repeating the above steps to explain the query again to generate the query access plan, the optimizer computes a better cardinality estimate that is very close to the actual result.
在当前堆栈框架的上下文中会计算表达式的值，在Display窗口的Expressions视图中会显示结果。
The expression is evaluated in the context of the current stack frame, and the results are displayed in the Expressions view of display window.
国内对资产估值和发起人会计确认问题的研究已有很多论著，成果较多。
There are a lot of works about the assets assessment and initiator accounting confirmation.
该银行还使用了会计法则的“特殊情况”条款，以防止所有葡萄牙和爱尔兰的债务，以及希腊的剩余债务，按市价计值。
It also USES an "exceptional circumstances" clause in the accounting rules to shield all Portuguese, Irish and remaining Greek debt from being marked to market prices.
唯一的问题就是永运会计算默认值，不管需不需要。
The only problem with dict. setdefault() is that the default value is always evaluated, whether needed or not.
从现在开始，你会知道你的酒精限制！当您选择您的饮料，酒精计会计算你的酒精值。
From now on you will know your alcohol limit! After you select your drinks the alcohol meter will calculate your alcohol value.
估值的公司使用复杂的财务会计资料。
Valuation of firms using complex financial accounting information.
这只是说经理人和投资者们必须理解，会计数字只是商业估值的开始，而不是结束。
It's simply to say that managers and investors alike must understand that accounting Numbers are the beginning, not the end, of business valuation.
传送者会计算原始资料的杂凑值，并且将原始资料和hmac一起当做单一讯息传送。
The sender computes the hash value for the original data and sends both the original data and the HMAC as a single message.
可是会计师却还是不能确定该如何对这两个证券估值，这实在让他们头痛不已。
But accountants are still unsure how to put a value on the instruments that got them into trouble.
会计核算是会计计算值形式的金钱或单位。
Accounting measurement is computation of accounting values in the form of money or units.
客户风险、注册会计师风险及法律风险构成了签约风险的主要风险因素，通过对每个风险因素的分解和测算，可以初步判断出风险因素风险值的大小或高低。
Clients' risk, CPAs' risk and lawsuit risk constitute the main risk factors of engagement risk, by evaluating each of them; we can judge the size and importance of risk factor.
相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。
That kind of valuation brings with it breathtaking multiples: 53.2 times (March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.
相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。
That kind of valuation brings with it breathtaking multiples: 53.2 times (March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.
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