对比分析了地价分摊的三种方法，明确了面积分摊法和价值分摊法、价值分摊法与剩余分摊法的联系与区别。

This paper analyses the three ways ot landed price share and compare the ways of share by area, share by value and share by surplus.

youdao

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.

youdao

此次错误似乎是Zynga在计算用户购买的虚拟商品在整个使用期的分摊价值时出了问题，但这一错误在2009年和2010年就不存在吗？

The issue seems to be the way in which Zynga used to amortize the value of virtual goods users purchased over their lifetimes, but wouldn't that issue also have existed in 2009 or 2010?

youdao