在去年11月，特许财务分析师协会的调查中，52%的投资者支持使用公允价值会计方法处理各类贷款。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
特许财务分析师协会的总裁兼首席执行长杰夫里·狄尔·梅尔(Jeffrey J . Diermeier)说，那些没有办法的人所承受的负担最重。
'the burden is placed most heavily on those who don't have the means,' says Jeffrey J. Diermeier, President and chief executive of the CFA Institute.
是一名特许财务分析师（CFA），也是西雅图CFA 协会会员。
Mr. Jeffrey Lin is a Certified Financial Analyst and is a standing member of the CFA Seattle Socity.
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