财产估价准则 basis of valuation of property
评价准则 interpretational criteria ; evaluation criteria ; appraisal criterion ; evaluative criterion
卓越绩效评价准则 Criteria for Performance Excellence
信息技术安全评价准则 ITSEC ; Information Technology Security Evaluation Criteria
决策方案评价准则 desiccation resolution evaluation criteria
价值准则 norms ; Value Disciplines ; European Embedded Value Principles ; value criterion
内部质量评价准则 internal quality measures
外部质量评价准则 external quality measures
IT安全评价准则 Evaluation criteria for IT security
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
公司用这种方式获利的机会只是最近才出现的，原因是新会计准则允许企业对其债务采用市场价计算。
The opportunity for companies to benefit in this way only recently emerged, thanks to new accounting rules that allow companies to apply market prices to their own liabilities.
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
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