...价值会计的批评 有人认为,在市场缺乏流动性的时候运用公允价值会计,会使资产账面价值低于其真实经济价值(true economic value),因为在市场不具流动性或被迫情况下做出的交易价格并不公允.
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Much of what we call 'income,' in the true sense of adding value from economic activity, is actually depletion instead, or the running down of natural capital, 'he wrote.
我们所谓的“收入”,它们本该是经济活动的增加值,而它们现在却大多是由被损耗掉的自然资源转化来的。
The true value of Phillips Curve doesn't lie in the replacement between unemployment rate and inflation rate but in illustrating the situation of economic operation.
菲利普斯曲线的真正价值不在于失业率与通胀率之间的置换关系而在于对经济运行态势的勾勒。
The essence of fair value measurement is the true and reliable utility of value, with emphasis on measuring to the future economic benefits of assets.
公允价值的本质是真实可靠地使用价值,重点在于对资产使用的未来经济利益的衡量。
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