
fair value
fair value 是一个金融术语,通常指在市场条件下,资产或负债的合理价值。它主要作为名词使用,但在某些上下文中也可以作为形容词。以下是该词的详细分析:
词义分析
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名词:在会计和金融领域,fair value 指市场上一个资产或负债的公允价值,通常基于市场参与者的看法。
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形容词:在某些情况下,可以用来描述与公允价值相关的会计方法或原则。
词语辨析
fair value 与 market value 的区别在于,fair value 更加关注资产或负债的内在价值,而 market value 则是基于当前市场的交易价格。
词汇扩充
- fairness 公正性
- valuation 估值
- marketability 可市场化性
近义词
- fair market value 公平市场价值
- equitable value 公正价值
反义词
- unfair value 不公正价值
- overvalued 估价过高
- undervalued 估价过低
词典参考
柯林斯词典:定义为在特定条件下,一个资产或负债的合理价值,通常基于市场参与者的判断。
牛津词典:强调了在国际财务报告标准(IFRS)下,fair value 的重要性及其适用范围。
用法示例
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The company's fair value is estimated to be significantly higher than its current market price.
该公司的公允价值估计远高于其当前市场价格。
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Investors often rely on fair value assessments to make informed decisions.
投资者通常依赖于公允价值评估来做出明智的决策。
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According to the latest report, the fair value of the asset has increased.
根据最新报告,该资产的公允价值已上升。
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Accounting standards require the use of fair value measurement for certain assets.
会计准则要求对某些资产使用公允价值计量。
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The fair value calculation takes into account market conditions.
公允价值计算考虑了市场条件。
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Determining the fair value of a company can be complex.
确定公司的公允价值可能很复杂。
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Analysts often debate the fair value of stocks in their reports.
分析师在报告中常常讨论股票的公允价值。
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The fair value of liabilities is crucial for accurate financial reporting.
负债的公允价值对准确的财务报告至关重要。
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Investors use fair value to assess potential investment opportunities.
投资者使用公允价值来评估潜在的投资机会。
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The fair value approach is considered more reliable than historical cost.
公允价值方法被视为比历史成本更可靠。
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Many companies are required to disclose their fair value measurements annually.
许多公司需要每年披露其公允价值测量结果。
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Understanding fair value is essential for financial analysts.
理解公允价值对财务分析师至关重要。
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Market fluctuations can affect the fair value of investments.
市场波动可能影响投资的公允价值。
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The fair value of real estate is often appraised by professionals.
房地产的公允价值通常由专业人士评估。
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Companies must adjust their fair value measurements based on new data.
公司必须根据新数据调整其公允价值测量。
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The fair value concept is integral to modern accounting practices.
公允价值概念是现代会计实践不可或缺的一部分。
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Investment firms often provide fair value estimates for their clients.
投资公司通常为客户提供公允价值估计。
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The fair value of derivatives can be challenging to determine.
衍生品的公允价值可能难以确定。
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Regulatory bodies monitor fair value reporting to ensure transparency.
监管机构监控公允价值报告以确保透明度。