请懂英语财务的帮忙翻译

2024-05-18 16:53

1. 请懂英语财务的帮忙翻译

金融工具的新会计标准的摘要本摘要已作好准备,帮助财务报表的编制与 活动有限,在金融工具的做法,新规定的会计准则委员会的新的标准的金融工具. 它不是要取代仔细阅读这些标准和所附的背景资料和依据,结论 文件. 引入市场金融工具已经历了巨大的增长,超过了过去20年. 现在已能对冲几乎任何财务风险,或推测就关键标准和价格,在日益 全球经济的发展. 传统的确认,计量和披露原则已证明不足以应付金融产品可供选择,并投入使用. 加拿大会计准则委员会发布了新的会计标准,以满足这一需要. 这一文件已准备,以帮助财务报表的编制与活动受限金融工具迈向新的水平. 第3855,金融工具-确认和计量将最有可能影响到所有实体撂荒. 它扩充了第3860次,金融工具--披露和列, 按规定,如果一个金融工具是被公认的资产负债表和以何种金额. 它也说明了金融工具的收益或损失来加以介绍. 金融工具包括:贷款和应收票据及应付帐款,投资债券和股票证券(包括定期存款 保证投资证书,投资于普通股等)和衍生金融合约,如远期互换和期权. 在许多情况下,不会有大的变化,从目前的处理方式. 然而,对于一些准备,该科将需要新的治疗许多常见的合同; 尤其是对投资和衍生工具. 第3865,hedges,记笔记. 它提供另类疗法的第3855实体中选择指定交易资格作为对冲会计目的. 它取代并扩大会计准则acg-13,套期保值的关系,以及对冲活动指导组1650个, 外币折算,具体如何对冲会计处理及披露什么是必要的时候才适用.

请懂英语财务的帮忙翻译

2. 帮我翻译一下:)

Securities statistics and syndicated loans 

The BIS compiles a number of quarterly statistics on securities markets, including: 

international debt securities 
international equities 
domestic securities 
Moreover, it publishes quarterly data on international syndicated loans, which, like securities, can be traded on the secondary market. 

The data are mainly derived from market sources and provide information on aggregates of amounts outstanding and new issues. The data are broken down according to criteria similar to those applied to the banking statistics. Only the borrower/issuer side of securities and syndicated loans issues is covered. 

The main purpose of the securities and syndicated loans statistics is to complement the quarterly international banking statistics so as to provide more comprehensive monitoring of international financial market activity. The data allow analysts to assess the relative use of capital markets as opposed to banks in international financial intermediation and to monitor issuance in international markets by residents of different countries. Combined with pricing data, they can also be used to assess supply and demand factors in asset markets and potential financial strains. 

Table Publication data 

up to 2007Q4 

(Quarterly review Mar 08) 
Read Time 

series 
10 Signed international syndicated credit facilities by nationality of borrower 
11 International debt securities by residence of issuer 
12 International debt securities by nationality of issuer 
12A All issuers 
12B Financial institutions 
12C Corporate issuers 
12D Governments 
13 International debt securities by type, sector and currency 
13A Money market instruments 
13B Bonds and notes 
14 International debt securities by residence of issuer 
14A Money market instruments 
14B Bonds and notes 
15 International debt securities by nationality of issuer 
15A Money market instruments 
15B Bonds and notes 
16 Domestic debt securities by sector and residence of issuer 
16A All issuers and governments 
16B Financial institutions and corporate issuers 
17 Debt securities with remaining maturity up to one year 
17A Domestic securities 
17B International securities 
18 Announced international equity issues by nationality of issuer 
Notes to tables - 

For queries on these tables, please write to Mr Denis Petre (denis.petre@bis.org)
英译汉：
证券统计和银团贷款 

国际结算银行编制了若干季度统计数字对证券市场，包括： 

国际债务证券 
国际股票 
国内证券 
此外，它出版的季度数据对国际银团贷款，其中，像证券，可以买卖的二手市场。 

数据主要来自市场的来源和提供资料，总量所欠金额和新的问题。数据细分，根据标准，类似这些应用到银行业务统计。只有借款/开证人的一面，证券及银团贷款的问题，是包括在内。 

的主要目的，证券及银团贷款的统计数字是，以补充按季国际银行业务统计，以便提供更全面的监测国际金融市场的活动。数据让分析师评估的相对利用资本市场作为反对银行在国际金融中介活动，并监察发行在国际市场上的居民不同的国家。结合价格的数据，他们也可以被用来评估供应和需求的因素，在资产市场和潜在的财政压力。 

表中公布的数据 

截至2007q4 

（每季检讨3月8日） 
阅读时间 

系列 
10月签署了国际银团信贷设施，由借款人的国籍 
11个国际债务证券发行人的住所 
12国际债务证券发行人的国籍 
12 ，所有发行人 
12 B条金融机构 
12 C公司发行 
12d政府 
13个国际债务证券类型，部门和货币 
13 A条货币市场工具 
13 B条，债券及票据 
14个国际债务证券发行人的住所 
14 A条货币市场工具 
14b和中长期债券 
15个国际债务证券发行人的国籍 
15A条货币市场工具 
15 B债券及票据 
16国内债务证券界和居住发行 
16A条发行人及所有政府 
16B条金融机构和企业发行 
17日的债务证券与余下的成熟最多一年 
17A条国内证券 
17B条国际证券 
18日宣布，国际公平问题，由发行人的国籍 
注释表- 

对于疑问，这些表格，请写信给张健利先生译者（ denis.petre @ bis.org ）

3. 急急急，好心人帮帮忙，帮我翻译以下文章

Bills of exchange, promissory notes and cheques have what similarities and differences?
Each has what function?
Is the special regulations of the negotiable instrument, it can be divided into bills of bills of exchange, promissory notes and cheques.
The bill is out and issued by the drawer, who entrusted payment people sight draft or on a specified date to pay unconditionally a sum certain in money to the payee or bearer a bill.
In the draft concept, basic party has three: one is the drawer, namely the issuing the instrument;
Second is the payment, accept the drawer and pay the sum payable by unconditionally, payment person can be the others including Banks, also can be the drawer;
Three is the payee, namely hold draft to the drawee and asking for payment.
A promissory note is issuer, promising to see ticket to pay unconditionally a sum certain in money to the payee or bearer a bill.
Law called the promissory note, it is to point to a bank's note.
In the above the concept of a promissory note, and its basic party only two: namely the ticket and the payee.
China's promissory note and the main difference between bill: (1) the parties have three of a bill of exchange, promissory notes and only two parties;
(2) a promissory note the drawer (also payer) limited to bank;
And on the bill of exchange and any payment to the holder of the people so Banks.
(3) the maker of a promissory note is limited to the payment terms for free, and a bill may be regular payment.
Check out by issued by the drawer, who authorizes the handling check deposit bank or any other financial institution in the see ticket to pay unconditionally a sum certain in money to the payee or bearer a bill.
Check the basic parties have a three: one is the drawer, namely in the bank have corresponding issuing the instrument of the deposit;
2 the drawee is, that is, Banks and other legal financial institutions;
Three is the payee, namely receipt of payment.
China's check of the bill with different, its main difference have: (1) the cheque payment must be Banks and other legal financial institutions, bill payment of people not limited to financial institutions;
(2) the cheque payment is limited to the sight draft, a bill may be regular payment.
Three similarities
(1) has the same properties.
(1) is set right securities.
Bill is the bearer bill written by right content, to prove its bill right to obtain property.
(2) are format securities.
The format of the bills (the form and the items recorded in the) is by law (i.e. negotiable strict regulation, not abide by the format on the effectiveness of the bill to a certain extent.
(5) are text securities.
The right content and notes of everything related to all matters on a negotiable instrument shall be subject to the recorded text, not on the bill by the influence of the text other than matters.
(4) are can flow the transfer of the securities.
General debt contract of the claim.
If you want to transfer, must obtain the consent of the debtor.
And as the bill circulation securities.
Can not be endorsed by endorsement or delivery of a negotiable instrument only simple procedure and free transfer and circulation.
(5) are predictors of securities.
On the bill of rights that exist only in the bill itself. Text sure, obliges enjoy the right to hold only for necessary instrument, as for the cause of the holder acquires a negotiable instrument, the right cause of the all don't ask.
The reason to exist or not, is effective or not, and the bill right in principle to each other is not affected.
Because of the current bill is not completely negotiable bill of sense.
Just bank settlement way, this WuYinXing is not absolute.
(2) have the same its function.
7 exchange function.
With the function of a negotiable instrument, solve between two cash in the space of obstacles.
7 credit function.
The use of the instrument can be solved in time in the cash to pay for obstacles.
The bill itself is not goods, it is based on credit basis on written voucher ', (3) to pay a function.
The use of the instrument can be solved in cash on formalities of trouble.
Bill through the endorsement can be used as transfer many times in the market, be a kind of circulation, payment tool, reduce the use of cash.
And because the clearing system's development, bill can through the clearing central clearing, simplify the settlement procedures, speed up the capital turnover and improve the efficiency in the use of social capital:

急急急，好心人帮帮忙，帮我翻译以下文章

4. 证券交易英文定义

Securities is used to prove security holders have the right to obtain the appropriate rights credentials. Securities transactions, refers to the issued securities traded in the stock market. Securities transactions is generally divided into two forms: a form that is traded, refers to the securities at the stock exchange dealings in the centralized Exchange. Where the approved in stock exchange trading of securities in the register as listed securities; its securities to trading on a stock exchange listing of the company, called listed companies. Another form is over the counter transactions, refers to the public but is not up to the listing standards of securities in securities trading market sale of the counter. 
证券是用来证明证券持有人有权取得相应权益的凭证。证券交易，是指已发行的证券在证券市场上买卖的活动。证券交易一般分为两种形式：一种形式是上市交易，是指证券在证券交易所集中交易挂牌买卖。凡经批准在证券交易所内登记买卖的证券称为上市证券；其证券能在证券交易所上市交易的公司，称为上市公司。另一种形式是上柜交易，是指公开发行但未达上市标准的证券在证券柜台交易市场买卖。

5. 300分求中译英（10句）

1, the "million" is the name of the currency, the Asian financial crisis, did not devalue the yuan as the West is expected rather more firmness than before.

2、明年人民币的升值压力将会有所减少。2, the pressure on China to revalue the renminbi next year will be reduced. 外国投资的流入速度正在变得缓慢起来。The inflow of foreign investments is becoming slow speed up. 出口增长的减少将使中国贸易顺差缩小，其结果是中国的国际收支状况将肯定变坏。Export growth will reduce China's trade surplus narrowed, the result of China's international balance of payments situation will certainly deteriorate.

3、商业银行的主要职能之一是为商品的生产与流通提供短期资金。3, a commercial bank and one of its major functions is to provide short-term capital goods production and circulation.

4、在西方发达国家有两种财务报表是最基本的：一种是收入报表或盈亏报表，另一种是资产负债表。4, the Western countries have two : one is the most basic financial statements or profit and loss statements, income statements. Another is the balance sheet. 资产负债表列出了公司资产和负债的财务报表，能显示一个公司的经营状况和财务状况。The balance sheet presents the company's assets and liabilities in financial statements, will show a company's business condition and financial status.

5、银行最重要的特征是，它能吸收存款和发放贷款，而一般非银行金融机构是不能这样做的。5, Bank of the most important features is that it can attract deposits and loans. and the general non-bank financial institutions are unable to do so.

6、美国“格拉斯－斯蒂高尔法案”（Glass-Steagall Act)不允许美国商业银行从事投资银行业务。6. The United States, "Glass-Steagall Act" (Glass-Steagall Act), do not allow the United States commercial banks engaged in investment banking.

7、虽然竞争日益激烈，但英美的投资银行仍能赚到很多的钱，这是为什么呢？7, although competition is becoming increasingly fierce, but the British and American investment banks can earn a lot of money, which is why? 有一种解释是：股票包销业务仍能依赖发行者与银行之间的密切关系，这使得竞争者很难挤进来。One explanation is this : The stock underwriting business can rely on the close relationship between the issuer and the banks. It is difficult to squeeze competitors to make.

8、在英国有牵头包销者（lead underwriter），通常为投资银行来帮助安排股票发行事宜。8, the lead underwriter in the United Kingdom (lead underwriter). usually stock issue arranged for investment banks to help matters. 但在实施过程中，牵头包销者会充分重视分包销商（sub－unerwriters）以及机构投资者的作用。But in the process of its implementation, lead underwriters will pay full attention to sub-underwriters (sub-unerwriters) and the role of institutional investors.

9、在美国付给股票包销者的费用是比较高的，部分原因是美国的高营销成本。9, stock underwriters in the United States to pay the cost is relatively high, partly because of the high marketing cost to the United States.

10、大多数股票发行者为老字号的大企业。10, and most of the stocks were issued for the oldest name in large enterprises. 它们很少抱怨包销费用的多少。They seldom complain about the amount underwriters. 但从另一方面看，由于这些强有力的大客户，投资银行在其他服务领域，如兼并咨询费方面被迫减少了费用收入。From another perspective, as these big and powerful clients, investment banking services in other areas. being forced to reduce costs as merger advisory revenue.
1, lowering the average age of the population, income growth to create favorable conditions for the development of the life insurance industry.
2、美国国际保险集团是美国最大的商业和工业承保商，但它的运营收入的50％来自海外的经营。2, American International Insurance Group is the nation's largest commercial and industrial insurance business. but 50% of its operating income from overseas operations.
3、共同保险是指由几家保险公司共同分担保险单中的风险。3, co-insurance is shared by several insurance companies, the insurance risk.
4、债务保险是一种新的保险业务。4, debt insurance is a new business. 有人说，中国的保险公司还没有开展这种保险业务。Some people say that China's insurance companies have not carried out such insurance.
5、债券与股票都是证券，但两者有区别。5, stocks and bonds are securities, but there is a distinction between them. 最本质的区别是：债券是债务凭证，而股票则是所有权的证明。Notes : The essential difference is the debt instruments, while the stock is evidence of title.
6、股市分两种，一种叫“牛市”，指股票价格持续上扬的股票市场；另一种叫“熊市”，指股价不断下跌的股票市场。6, the stock market at the two, called a "bull market," referring to the stock market share prices continued to rise; Another is "bearish" referring to the falling stock market prices.
7、成100股的股票交易称之为“整份购买”。7, the 100 shares of stock transactions called "the whole purchase." 少于100股的股票购买称之为“零星购买”。Less than 100 shares of stock as "sporadic buying." 零星购买时，“投资者”要交较高的费用。Sporadic buying, "investors" have to pay a higher fee.
8、除付股票价格外，购买者还得向经济商行（brokerage firm）支付服务佣金，佣金一般是股票交易总价值的1－2％。8, the stock price was paid, economy buyers need to firms (brokerage firm) payment services commission The commission is generally 1-2% of the total value of stock transactions.
9、造成泰国金融危机的原因不少，其中主要的有：严重的经常项目逆差、泰铢的过早自由兑换，以及短期外国投机资本流入过多。9, the Thai financial crisis caused by many reasons, chief of which are : the current account deficit. Premature free convertibility of the Thai baht and excessive short-term foreign speculative capital inflows.
10、经济学中长期争论的一个问题是：固定汇率是否优于浮动汇率？10, the long-term economics is an issue of dispute : whether it is superior to a fixed exchange rate floating exchange rate? 对此问题作出过分简单的回答是不适当的，因为无论哪种汇率都是不完美的，它们都有自己的优点和缺点。The simple answer to this question is too much inappropriate, because no matter what the exchange rate is not perfect. They have their own advantages and disadvantages.
1, the fixed rate or floating rate are not a substitute for sound macroeconomic policies. 这些政策显然包括货币政策和财政政策。Clearly these policies, including monetary policy and fiscal policy.
2、由于最近泰国实施了一些极端的控制手段，泰国银行已不被允许向进行投机的外国投资者出售投资者出售其本国货币，外国投资者也不能再出售泰国股票换成泰铢。2, due to the recent implementation of the extreme means of control in Thailand. Bank of Thailand has not allowed foreign investors to sell speculative investors to sell their own currencies, Thailand could no longer sell shares to foreign investors into the Thai baht.
3、联邦储备银行系统（简称“美联储”）是美国的中央银行，其职能是：政府的银行、银行的银行、发行的银行和执行货币政策。3, the Federal Reserve Bank System ( "Federal Reserve Board") is the Central Bank of the United States, whose function is : bank Bank of banks, issuing banks and the implementation of monetary policy.
4、在美国有12格联邦储备区，每个区都设有一个联邦储备银行。4, 12 Georgia in the United States Federal Reserve districts, each have a Federal Reserve Bank. 为协调这12个联储银行的业务活动，在首都华盛顿建立了联邦储备委员会。This 12 Federal Reserve banks for the coordination of operational activities, the establishment of the Federal Reserve Board in Washington.
5、公开市场操作涉及到对政府证券的买卖，政府证券包括短期国库券（treasury bills）和长期债券两种。5, the open market operation involving the sale of government securities. Treasuries, including short-term government securities (treasury bills) and two long-term bonds. 出售这些证券可以减少货币供应，而当购买这些证券时可以使利率下减，增加货币供应，从而加快经济发展。These securities may be sold to reduce the money supply and interest rates when buying these securities can be lowered under increasing money supply, in order to accelerate economic development.
6、美联储除用贴现政策、存款准备金、公开市场业务这些传统的执行货币政策工具外，近几年来还越来越多地使用利率来调节货币供应量。6, in addition to the Federal Reserve discount policy, the deposit reserve requirement, the implementation of the open market operations of these traditional tools of monetary policy, In recent years also increasingly using interest rates to regulate money supply.
7、银行破产经常让政府感到恐惧，因此不少国家的政府创立了存款保险计划，如成立存款保险公司。7, bankruptcy often let the banks fear the government, the governments of many countries are founded a deposit insurance scheme. If the establishment of Deposit Insurance Corporation. 这样做的目的是为了保护储户使他们免受因银行破产所带来的损害。Their purpose in doing so is to protect depositors and keep them from the damage caused by the insolvency of banks.
8、呆帐、坏帐问题不能小看，这些问题会导致一连串银行破产的发生。8, so the problem of bad debts should not be underestimated, which will lead to a series of bank insolvencies from happening. 资本充足标准就是在此背景下产生的。Capital Adequacy Standards in the background. 该标准要求银行留出一定数量的钱以便在银行资产价值失去时保护存款人和债权人的利益。The standards require banks to set aside a certain amount of money in the bank to protect the value of the assets lost when the interests of depositors and creditors.
9、一些借款人不付利息，甚至不能付还本金，这是商业面临的风险。9, some borrowers do not pay interest, not even on repayment of principal, which is the commercial risk. 为对付这种风险，按国际标准，银行必须至少留出相当其贷款组合价值的8％。To counter this risk, in accordance with international standards, banks are required to set aside at least 8% of the value of their loan portfolios quite. 世界上不少银行家认为此标准业已过时，一些银行管理者也觉得有关的国际资本充足规定必须现代化，以适应新的已改变了的形势。Many of the world's bankers that this standard has been outdated Some managers also feel that the international capital adequacy requirements must be modernized to meet the new situation has changed.
10、银行提供的贷款有风险，但风险并不一致。10, the bank's lending risk, but risk is not unanimous. 对政府和金融机构的贷款风险肯定比向一般企业的贷款风险要小。Loans to the government and financial institutions to risk than the risk of loans to small businesses in general. 即使向企业的贷款风险也有差别。Even if there are differences in the risk of loans to enterprises. 对盈利甚丰的公司的贷款几乎没有风险，而向一个亏损企业的贷款风险则一定很大。HSBC profit for the company's credit almost no risk to the risk of loans is certainly a great loss.

300分求中译英（10句）

6. 急急急，在线等关于公允价值的外文和翻译

[What is the fair value?]

Also called fair market value, fair price. Familiar with the situation of buyers and sellers in fair trading conditions are determined, and the price of the parties or association in fair trade under the conditions of an asset can be buying and selling price. In the fair value measurement, the assets and liabilities in the fair transaction, according to the circumstance with asset exchange between parties or the amount of liabilities. The business enterprise to purchase merge to record the fair value of the information. In practice, usually by the asset appraisal institutions and enterprises to evaluate the net.

[Is the fair value of the assets and enterprises]

1, marketable securities in the net realizable value determined (see "net realizable value"),
2 and the accounts receivable and notes receivable according to the amount of future is in charge of the actual interest rate, at a discount, minus the value of the estimated cost of collection and determine the loss of bad,
3, finished product and merchandise inventory, according to an estimated price minus the liquidation expenses and reasonable profit the balance after the determination,
In April, according to estimates of the product, the stock price minus the completed products should happen to completion of cost, fashion and liquidation expenses reasonably determine the balance after the profits,
5, raw materials according to the current replacement cost determination,
6, fixed assets within different situation to still continue to use with: the fixed assets, according to its production capacity of fixed assets, unless the replacement cost pricing is expected to use these assets in the future to buy enterprise produce low value, For to sell, or holding a period of time (but not used) after the sale of fixed assets, according to net realizable value pricing, For temporary use for a period of time and then sells fixed assets, the depreciation in the future life after confirmation, according to the net realizable value pricing,
7, patent, trademark, lease, land use right by such identifiable intangible assets evaluation value of goodwill, according to the valuation of enterprise's investment cost and purchase confirmation that the fair value of the difference between,
8 and other assets, such as natural resources, the listing for trading of the long-term investments by evaluation value,
9, accounts payable and notes payable, long-term loans, etc, according to need to pay the debt at a discount rate amount by amount of income,
10 and contingencies and agreed obligation, if the lease agreement adverse caused the enterprise to pay, contract and is bound of fixed assets liquidation cost etc., all should be fully estimates, and are expected to pay the amount of the actual interest rate with the present value of the discount.

If an identifiable assets and liabilities of the enterprise, and are determined to its fair value, such as the enterprise research and development costs, action plan, a formula cost, etc.

[Confirm the fair value of the assets and enterprises]

1, as was the kiss and enterprise in price, determine the effectiveness of both transaction price basis,
2, the net book value of the fair value of the assets and the difference between the net and the enterprise is by the appreciation or devaluation part, Buy enterprise investment costs and net and enterprise by the difference between the fair value for goodwill or negative goodwill (see "goodwill and negative goodwill"), Under the equity method for in the difference in assets to benefit shall be amortized during the fair value, is one of the important basis of goodwill value (see "rights"). Although in combination with rights under the book value of the fair value of the credit, but still have special significance to its fair value, namely the net as a fixed exchange still with the number of shares, according to make more reasonable.

[The new accounting standards of the fair and equitable value measurement model and its influence]

1, the fair value measurement of the investment real estate and its influence to the accounting standards for enterprises no. 3 - in the specification of the investment real estate investment real estate, refers to be measured and sell, the enterprise for generating rent or capital appreciation and the real estate holdings, including the leased building, rent or hold and prepare the transfer of land-use right after the value. The criterion for the investment real estate company provides cost model and the fair value pattern, two alternative measurement model. The cost of the investment real estate, mutatis mutandis under the mode of fixed assets and intangible assets depreciation or amortization criterion, and in the final for impairment test, the corresponding impairment provision, In any well-established evidence shows that its fair value can be obtained in a continuous and reliable, enterprises can use the fair and equitable value measurement model. The fair value measurement of the investment real estate depreciation, amortization impairment or land value directly reflects the changes in the fair value, and through the "profits" changes in the fair value of enterprise profit, but no longer affect provision alone. At present, the impact of rising property prices in the background, the leased building or have to hold the appreciation of the land use right of commercial real estate, by the good enterprise. However, the real estate development enterprises have to sell a house buildings, is the enterprise accounting, its valuation inventory cost mode, basic still use was not affected by the fair value of appreciation. This kind of enterprises to apply if the fair and equitable value measurement model, will hold the house for rent, building to sell in the first year, the rule of the fair value of the book costs more than the initial adjustment only and not the interests of the shareholders, the profit. Therefore, in 2007 for real estate industry of new accounting standards and the changes of large performance is not rise of theoretical basis. Of course, if the 2007, real estate market after ten-year or remained big bull market, because of new accounting standards for this industry has brought the good will gradually reveal.
2 and financial instruments and the fair value measurement according to the accounting standards for enterprises no. 22 - recognition and measurement of financial instruments in the fair value measurement instruments mainly include trading financial assets and financial liabilities, such as the enterprise to make full use of idle capital, to make for the purpose of buying from a secondary market shares, bonds, funds, Be like again, not as effective hedging instrument enterprise of derivatives, such as long-term contracts, futures contract, exchange and options, etc. In addition, the enterprise can be based on risk management needs or for the elimination of financial assets or financial liabilities in accounting recognition and measurement are inconsistent, direct assigned certain financial assets or financial liabilities to the fair value measurement. These are listed as the fair value measurement instruments, its value is to report the market value, and its change directly included in the current profits and losses. This also means that, if the enterprise can grasp the market and the trend of performance, which varies with the changes in the fair value "increased profits", Conversely, if the enterprise's investment strategy and market, the current conflicted profits will suffer damage. Therefore, the fair value measurement attribute can be considered a "double-edged sword", and "old standards suffer not only good news", thus make financial instruments often underestimated the value of report of gething lower is quite different.
3 and other business fair value measurement and its influence on the incomplete statistics, in the new system of accounting standards, currently has promulgated the 38 specific standards at least 17 different degree of the fair value measurement attribute, the influence of enterprises in the above analysis of matters, and two exchange of non-monetary assets, recombination of liabilities and the merger of enterprises under the common control such transactions or events. The new accounting standards of these transactions or events at the fair value measurement model, is mainly focuses on the principle of form of nature. For example, between enterprise is commercial in nature, the exchange of non-monetary assets by the fair value measurement for a change of assets, and the enterprise is essentially confirmed the non-monetary assets purchased "sell" and "sell", "the fair price and the price difference for carrying the enterprise earnings. And in the same business accounting according to the old book cost under only, can't be fair value and the book value of the difference between profit for the company confirmed, Similarly, if the enterprise in debt restructuring of the debts to the fair value of the non-monetary assets than its carrying value of the part with higher saving, can increase the current debt profits, In the common under the control of the merger of enterprises, the pay of assets and liabilities incurred or assumed by its book value of the fair value of the balance, reflected in the profits and losses of the current period of enterprises. These transactions in matters of the fair and equitable value measurement model, overcome by using the cost for the pattern of valuation of enterprise assets value and the defects, which can be underestimated more reflect the enterprise value of the assets and business performance.


译文：

什么是公允价值？

  亦称公允市价、公允价格。熟悉情况的买卖双方在公平交易的条件下所确定的价格，或无关联的双方在公平交易的条件下一项资产可以被买卖的成交价格。在公允价值计量下，资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。购买企业对合并业务的记录需要运用公允价值的信息。在实务中，通常由资产评估机构对被并企业的净资产进行评估。

被并企业净资产公允价值的确定

  1、有价证券按当时的可变现净值确定（见“可变现净值”）； 
  2、应收账款及应收票据按将来可望收取的数额，以当时的实际利率折现的价值，减去估计的坏账损失及催收成本确定； 
  3、完工产品和商品存货，按估计售价减去变现费用和合理的利润后的余额确定； 
  4、在产品存货，按估计的完工后产品售价减去至完工时尚需发生的成本、变现费用以及合理的利润后的余额确定； 
  5、原材料按现行重置成本确定； 
  6、固定资产应分不同情况进行处理：对尚可继续使用的固定资产，按同类生产能力的固定资产的现行重置成本计价，除非预计将来使用这些资产会对购买企业产生较低的价值；对于将要出售，或持有一段时间（但未使用）后再出售的固定资产，可按可变现净值计价；对于暂使用一段时间、然后出售的固定资产，在确认将来使用期的折旧后，按可变现净值计价； 
  7、对专利权、商标权、租赁权、土地使用权等可辨认无形资产按评估价值计价，商誉按购买企业的投资成本与所确认的公允价值之间的差额确定； 
  8、其他资产，如自然资源、不能上市交易的长期投资按评估价值确定； 
  9、应付账款、应付票据、长期借款等负债，按未来需支付数额采用当时利率折现所得的金额确定； 
  10、或有事项和约定义务，如不利的租赁协议所引起的付款、合同对企业的约束以及行将发生的固定资产清理费用等，都应加以充分的估计，并按预计支付的数额以当时的实际利率折现的现值计价。 
  只要某项可辨认资产和负债是被并企业的，都需对其确定公允价值，如企业的研究开发成本、行动计划成本、开发某配方成本等等。

确定被并企业净资产公允价值的意义

  1、作为被并企业的亲驻的底价，形成确定产权交易双方成效价的基础； 
  2、净资产公允价值与净资产账面价值之间的差额即为被并企业净资产的升值或贬值部分；购买企业投资成本与被并企业净资产公允价值之间的差额为商誉或负商誉（见“商誉和负商誉”）；在完全权益法下对上述差额必须在资产受益期内予以摊销，故公允价值是确定商誉价值的重要依据之一（见“权益法”）。虽然在权益结合法下按账面价值入账，但公允价值对其仍有特殊意义，即公允价值仍然作为确定换取净资产应付的股份数的依据，以使交易更加合理。

新会计准则的公允价值计量模式及其影响

  1、投资性房地产的公允价值计量及其影响《企业会计准则第3号--投资性房地产》中规范的投资性房地产，是指能够单独计量和出售的，企业为赚取租金或资本增值而持有的房地产，包括已出租的建筑物、已出租或持有并准备增值后转让的土地使用权等。该准则为企业的投资性房地产提供了成本模式与公允价值模式两种可选择的计量模式。在成本模式下，投资性房地产比照固定资产和无形资产准则计提折旧或摊销，并在期末进行减值测试，计提相应的减值准备；在有确凿证据表明其公允价值能够持续可靠取得的，企业可以采用公允价值计量模式。采用公允价值计量的投资性房地产的折旧、减值或土地使用权摊销价值直接反映在公允价值变动中，并通过"公允价值变动损益"对企业利润产生影响，而不再单独计提。受此影响，在目前房地产价格处于持续上涨的背景下，拥有用于出租的建筑物或持有待升值的土地使用权的商业、房地产类企业，会受到利好的影响。但是，房地产开发企业所拥有的待出售房屋建筑物，是作为企业的存货核算的，其计价基础仍采用成本模式，并不受公允价值升值的影响。该类企业即使为了适用公允价值计量模式，而将其持有的房屋建筑物改售为租，在准则实施的第一年，其公允价值超过账面成本的部分也只能调整期初的股东权益，而不会影响当年的利润。所以，预计2007年房地产行业会因新会计准则的变化而出现大面积业绩上升的说法，是没有理论依据的。当然，如果2007年期间或之后，房地产行情仍保持大牛市的话，因新会计准则给该行业带来的利好还会逐渐显露出来。 
  2、金融工具的公允价值计量及其影响根据《企业会计准则第22号--金融工具确认和计量》规定，以公允价值计量的金融工具主要包括交易性金融资产和金融负债，例如企业为充分利用闲置资金、以赚取差价为目的从二级市场购入的股票、债券、基金等；再如，企业不作为有效套期工具的衍生工具，如远期合同、期货合同、互换和期权等。此外，企业可以基于风险管理需要或为消除金融资产或金融负债在会计确认和计量方面存在不一致情况等，直接指定某些金融资产或金融负债以公允价值计量。这些被列为公允价值计量的金融工具，其报告价值即为市场价值，且其变动直接计入当期损益。这也意味着，如果企业能够较好地把握市场行情和动向，其业绩即会随"公允价值变动损益"增加而提升；相反，如果企业的投资策略与市场行情相左，其当期利润就会因此受损。所以，公允价值计量属性可以被认为是一把"双刃剑"，与老准则采用"只报忧不报喜"，从而使金融工具报告价值经常被低估的孰低法有很大不同。 
  3、其他业务的公允价值计量及其影响据不完全统计，在新会计准则体系中，目前已颁布的38个具体准则中至少有17个不同程度地运用了公允价值计量属性，对企业影响较大的事项除前文分析过的两项外，还有非货币性资产交换、债务重组和非共同控制下的企业合并等交易或事项。新会计准则之所以对这些交易或事项采用公允价值计量模式，主要是出于实质重于形式的原则。例如，对于企业间具有商业实质的非货币性资产交换，采用公允价值计量换出和换入的资产，实质上是确认企业非货币性资产的"售出"与"购入"，"售出"资产的公允价与账面价之差即为企业实现的收益。而同类业务在老会计准则下只能按账面成本计价，不能将公允价值与账面价值之间的差异确认为企业损益；类似地，如果企业在债务重组中用以清偿债务的非货币资产的公允价值高于其账面价值，则高出的部分连同获得的债务豁免，可以增加当期利润；在非共同控制下的企业合并中，购买方付出的资产、发生或承担的负债的公允价值与其账面价值的差额，体现在企业当期损益中。这些交易事项中对公允价值计量模式的采用，克服了因采用成本计价模式而对企业资产价值的低估的缺陷，从而可以更真实地反映企业的资产价值及经营业绩。 



（http://www.investopedia.com/terms/f/fairvalue.asp）

7. 高分！请帮忙翻译10句，中译英

1, the "million" is the name of the currency, the Asian financial crisis, did not devalue the yuan as the West is expected rather more firmness than before.

高分！请帮忙翻译10句，中译英

8. 高分！请高手帮忙翻译10句，中译英，好的再追加悬赏

1, the "million" is the name of the currency, the Asian financial crisis, did not devalue the yuan as the West is expected rather more firmness than before.

请懂英语财务的帮忙翻译

1. 请懂英语财务的帮忙翻译

2. 帮我翻译一下:)

3. 急急急， 好心人帮帮忙，帮我翻译以下文章

4. 证券交易英文定义

5. 300分求中译英（10句）

6. 急急急，在线等关于公允价值的外文和翻译

7. 高分！请帮忙翻译10句，中译英

8. 高分！请高手帮忙翻译10句，中译英，好的再追加悬赏

3. 急急急，好心人帮帮忙，帮我翻译以下文章