"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.

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。”

youdao

Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.

破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。

youdao

His voice is part of a chorus of criticism against mark-to-market accounting, which forces Banks to value assets at the estimated price they would fetch if sold now, rather than at historic cost.

他的发言构成了针对这种盯市原则的批评之声的一部分，后者强制银行按照所估计的销售价格评估其资产的价值，而不是按照历史成本。

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Economic net income includes unrealized gains from investments and accounts for the mark-to-market value of its buyout holdings and excludes other costs.

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Research by Tobias Adrian of the Federal Reserve Bank of New York and Hyun Song Shin of Princeton University indicates that banks take on more debt when the mark-to-market value of their assets increases.

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Under mark-to-market, banks value assets as if they were going to sell them now.

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