在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
分析表明，2004年度关联交易出现一些新特点，如日常关联交易增大，交易对手方范围扩大，关联交易的必要性、公允性披露仍然存在问题等。
Studies reveal that 04' related party transactions were characterized by increasing day-to-day related party transactions, expansion of counter party and inadequate disclosure.
其中之一就是把软弱无力的“公允评论”辩护（这很容易被对真实性的质疑所束缚）替换成新的“坦诚意见”辩护。
One would replace the flimsy “fair comment” defence (which easily gets tied up in questions of fact) with a new one of “honest opinion”.
在一个即将发表的议案中，交易性资产以及可供出售资产应该以公允价值记录在损益表上。
Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements.
银行的审计师也要求银行将更多的资产放在公允价值体系的最薄弱环节(流动性最差的资产)。
Banks are also being asked by their auditors to put more assets into the fair-value regime's lowest bucket (for the most illiquid assets).
会计报表层的重要性水平是判断会计报表公允与否的标准；
Materiality level for financial statements is the standard to judge the fairness of financial statements.
由于公司资产流动性缺乏且其收益可见性下降，我们的公允价值范围包含30%的贴现率。
Our fair value range includes a 30% discount to account for the company's lack of liquidity and its decreased earnings visibility.
检验在不同经济环境下，金融资产公允价值变动额与股票价值的价值相关性。
Inspect the relevance between fair value variation of financial assets and the stock value.
重要性原则在会计报表公允真实性审计中，是通过确定和运用重要性标准，即性质标准和金额标准来实现的。
In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money) to Realize it.
而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。
Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
为保持信息质量的有用性，各准则制定机构都把以公允价值计量所有衍生金融工具作为目标。
To ensure high-quality information, standard-making institutions all around the world try to measure all the derivatives by fair value.
在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。
Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
公允价值计量是一个公认的世界性财务报告难题，“定义”和“计量级次”是该难题的症结所在。
Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.
在相关性、如实反映性、可比性、及时性和可理解性等方面，公允价值具有历史成本无可比拟的优势。
Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability.
取得交易性金融资产时，按交易性金融资产的公允价值作为初始确认金额。
At obtaining trading financial asset, the fair value of such trading financial asset will be treated as initial confirmation amount.
在金融危机的情况下，公允价值计量的基础丧失，公允价值计量的可靠性值得冷静思考。
In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.
文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。
With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.
通过指标横向比较，分析出目前人们对公允价值的可靠性普遍存在异议。
Through horizontal comparative analysis of index, we know that the accountant widely object the reliability of fair value.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
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