FMV:公平市场价值
“公允市场价值”(Fair Market Value,简称FMV)是经济、金融和法律等多个领域中经常使用的重要术语,通常缩写为FMV以便书写和交流更加高效。它指的是在市场交易中,买卖双方在自愿、平等且信息充分的基础上达成的合理交易价格。这一概念应用广泛,尤其在资产评估、税务申报和商业并购等场景中具有关键意义。
Fair market values具体释义
Fair market values的英文发音
例句
- The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership.
- 非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。
- The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.
- 买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。
- Second, we have heard some argue that fair value accounting which assigns current market values to financial assets and liabilities is one of the major reasons for exacerbating the credit crisis.
- 我们听到一些争论认为公允价值会计&即将当前的市场价值分摊到金融资产、金融负债中,是加剧信贷危机的主要因素之一。
- The paper concludes that the nature of Fair Value reflects the market price, but with the constraint of market conditions, the approximate and hypothetical market prices are acceptable Fair Values.
- 公允价值的核心是市价,但受当前市场条件的限制,近似市价和模拟市价也是可接受的公允价值。
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