英语翻译公允价值（Fair Value） 亦称公允市价、公允价格.熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格,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

英语翻译公允价值（Fair Value） 亦称公允市价、公允价格.熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格,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
英语翻译
公允价值（Fair Value） 亦称公允市价、公允价格.熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格,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或者一项负债可以被清偿的成交价格.它在我国的运用总体上说经历了从无到有、先提倡后回避、避而又规定要谨慎地运用的过程.主要是考虑中国作为新兴市场经济国家,许多资产还没有形成活跃市场,而活跃市场中的公开市场报价又是公允价值的最好证据.2006年2月15日,我国财政部颁布了新的《企业会计准则—基本准则》,明确的将公允价值作为会计计量属性之一,并在17个具体会计准则中不同程度的运用了这一计量属性.那么作为改革后变更为计量属性的公允价值与先前的旧准则有什么不同,在处理上又存在哪些需要研究的地方,新制度的提出后出现的一系列的问题,在应用中如何解决这些问题,如何更好的适应新的准则,正是本文所探讨和研究的重点内容.
论文的英语摘要部分,

英语翻译公允价值（Fair Value） 亦称公允市价、公允价格.熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格,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
Fair Value (Fair market Value) is also called Fair price,Fair.Familiar with the market situation of buyers and sellers in fair trading conditions and voluntarily under the situation of the price,or no correlation between the trade fair in under the condition of an asset can be sold or a liability can be off the price.It is in our use of overall experience from scratch,first withdrawal,and after advocating careful use and regulation of the process.The main consideration China as emerging market economies,many assets have not form the active market and the active market and open markets offer the best evidence that the fair value.On February 15,2006,China's ministry of finance promulgated new accounting standards for enterprises - basic standards,specific will fair value measurement attribute of the accounting,and accounting standards for specific in 17 different degree of using this measurement attributes.So as to change after the reform of fair value measurement attribute with previous old standards have what different,in handling and what need study place,put forward the new system after a series of problems in the application,and how to solve these problems,and how to better adapt to the new standard,this paper explores and studies the key content.

Fair value also known as fair market value, fair price. Buyers and sellers are familiar with market conditions in the fair trade conditions and voluntarily set price, or unrelated parties under condit...

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Fair value also known as fair market value, fair price. Buyers and sellers are familiar with market conditions in the fair trade conditions and voluntarily set price, or unrelated parties under conditions of fair trading can be an asset or a liability in the sale transaction price can be settled. It said China's use of the whole experience from scratch, avoided after the first promotion, while requiring caution to avoid use of the process. Mainly on account of China as the emerging market economies, many assets have not formed an active market, and active markets open market offer is the best evidence of fair value. February 15, 2006, China's Ministry of Finance issued a new "Enterprise Accounting Standards - Basic Principles", defined as the accounting measurement of fair value of one property and the specific accounting standards in 17 different levels of use of this measurement properties. So as the reform changed the fair value measurement attribute criteria with the previous old What is the difference in the handling of it, what are the needs of the local, the proposed new system after a series of problems emerged, in the application how to solve these problems how to better adapt to the new guidelines, this paper is to explore and study the main focus.

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