是指不以资产的历史价格，而是根据当前市价来衡量资产价值的会计方法。
Value of an asset at the present time as pared with the asset's historical cost.
但如果一家银行收购另一家，收购方必须以当前市价标注出售方的资产价值，即使这些贷款仍在流动。
But if one bank buys another, the buyer must mark the seller's assets to the current market price, even if the loans are still current.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
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