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- Fair value auditing 公允价值审计
- The transition to fair value accounting has created a plethora of mind-boggling issues for the auditing profession. 公允价值会计核算方法的改变给审计人员带来了难以理解的疑难课题。
- There are many methods to assess the fair value of a share. 评估股票的合理价值有许多方法。
- Can unreasonable quoted market prices be used as fair value? 显失公允的公市场报价能否作为公允价值?
- The IAASB said the International Standard on Auditing (ISA) 540 (Revised and Redrafted) adopts a risk-based approach to the audit of accounting estimates including fair value accounting estimates. IAASB指出审计（ISA）540（修正和重新起草）的国际准则承继了会计估算审计的基础风险方法，并包括公平价值会计估算。
- Understand how to calculate the fair value of the stock index futures. 核算股指期货合理的价值。
- The carrying amount of other payables approximates to its fair value. 其他應付款項的帳面值與其公平值相約。
- Did this buffeting bring them any closer to their underlying fair value? 这样的价格波动会使的它们接近其基本的公正的价值吗？
- The accounting principle that is meant to capture fair value might end up distorting it. 采用公允价值计量的会计原理其结果可能是歪曲它。
- If so, they should use the next few months to establish a fair value and re-sign him at an affordable wage. 如果是这样，湖人就应该在这接下来的几个月和他签一份等值的合约。
- The carrying amount of other payables and accruals approximates to its fair value. 其他應付款項及應計費用的帳面值與其公平值相約。
- The carrying amount of other receivables, deposits and prepayments approximates to its fair value. 其他應收款項、按金及預付款項的帳面值與其公平值相約。
- Recoverable amount is the higher of fair value less cost to sell and value in use. 可回收部分具有较高的公平价值，售卖和价值利用价值成本低。
- Fair value is an asset's purchase or sale price in a current transaction between willing parties. 展览会价值是资产的购买或售卖在乐意的宴会之间的一个现在的交易价格。
- But the British pound, which was more than 25% overvalued a year ago, is now near fair value. 一年前超值25%25的英磅已经几乎与美元等值了。
- How to determine fair value when A share price significantly differs from H share price? 股和H股公开市场报价存在重大差异时,如何确定公允价值?
- The council consider that the carrying amount of other payables approximates their fair value. 理事會認為，其他應付款的賬面值與公平值相若。
- The council consider that the carrying amount due from subsidiary approximates their fair value. 理事會認為附屬公司應付集團款項的賬面值，與其公平值相約。
- The fair value of the Group's lease obligations approximates their carrying amount. 本集團的租賃承擔與其賬面值相若。
- I hit him fair and square on the jaw. 我不偏不倚打中他的下巴。
