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;
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
该金融工具公允价值变动区间内， 各种用于确定公允价值估计数的概率能够合理地确定。
Where, within the range of variation of the said financial instrument, the various probabilities adopted to determine the estimate of the fair values thereof can be reasonably determined.
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