"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。”

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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。

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With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.

由于市场价格较低，按市值计价的会计准则会削弱银行的资产负债状况，造成资产出售压力，令价格进一步走低。

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That plus market-to-market accounting, no short uptick rule, and no ban on naked short-selling, led to the avalanche.

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Finally, FASB made market-to-market accounting a regulatory capital requirement in November 2007.

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Overreliance on markets and models led the SEC and its sidekick FASB to put into place the highly procyclical and ultimately very destructive market-to-market accounting system, despite strong warnings from the secretary of the Treasury, the chairman of the Fed and the chairman of FDIC that it would create greater volatility in banking and lead to severe credit crunches.

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