现行市价

例如，假定NC公司证券的总成本为4美元，但证券的现行市价只有3美元。

For example , assume that the total cost of the securities of NC company is $ 4 , but their current market value is only $ 3 .

不同的资产，在不同的情况下，其公允价值可以表现为重置成本、现行市价、可变现净值、未来现金流量现值。

Under different conditions , the fair value of different assets can be the replacement cost , current market value , net realizable value and the present value of future cash flow .

IT的价值公允价值计价的实质是现行市价计价。

And the substance of fair value is to measure the asset by current cost .

对资产公允价值计量的结果是资产的现行市价。

Namely , the outcome of asset fair value measurement is the current price of an asset .

你们的还盘与现行市价不符，所以我们无法接受。

Your counter-offer is out of line with the current market , so we cannot accept it .

会计基本假设理论研究&从持续经营假设到现行市价会计

The Accountant Supposes the Theoretical Research Basically & From " managing and supposing continuously " to " current market price accountant "

传统的房地产估价方法无论是重置成本法、现行市价法，还是收益现值法尚存在一定缺陷。

Traditional real estate evaluation approaches , including cost approach , sales comparison approach and income capitalization approach , all have disadvantages .

提议的施行后，可能会有更多投资按现行市价进行报告。这一转变有可能提高账目的透明度，却加剧了收益的波动性。

The proposals could see more investments reported at current market values , a shift which could improve the transparency of accounts but increase volatility in earnings .

同时还介绍了企业无形资产评估中常用的三种方法，分别为收益现值法、现行市价法以及重置成本法。

Meanwhile , the article introduces three methods of intangible asset estimation , which are present earning value method , current market price method and cost of replacement .

通过文献阅读分析发现目前在商标价值评估的实务中，主要有重置成本法、收益现值法和现行市价法三种常用评估方法，我国采用较多的是收益现值法。

By reading widely literatures and documents , the author analyze that the evaluation methods mainly include present value of earning , replacement cost method and relative market value method .

最后，本文分别介绍了酒店收购价格估算方法中的重置成本法、现行市价法和目前国际上通用的收益法。

Finally , this text respectively explain the resetting cost method 、 current market method and discounted cash flaw method current used in the world at present in hotel purchasing price estimate .

充分证明了本文选用现行市价法的适用性；（3）通常对林木资源价值的研究集中于对其方法以及资产核算准确性方面的研究。

Fully demonstrated in this paper , choose the applicability of the current market value method ;( 3 ) The value of the forest resources usually focused on the research and asset accounting accuracy .

在采用成本与市价孰低规则时，将权益性证券的总成本与其现行市价比较，两者中较低的作为资产负债表中的价值。

In applying the lower-of-cost-or-market rule , the total cost of the marketable equity securities is compared with its current market value , and the lower of these two amounts is used as the balance sheet valuation .

现行市价法通常是资产评估中运用最为广泛的方法，采用现行市价法的必要条件是要求核算的林区是发育成熟的一个公开的、充分的森林资源资产市场。

Current market value method is usually widely used assets evaluation . The necessary conditions to the current market value method is adopted to require a public accounting of forest area mature , full of forest resource asset markets .

实证研究结果表明：边际成长流量比可以科学地反映高科技上市公司在现行股票市价条件下的投资价值，是一种理想的评价指标。

The empirical studies show that given the present market price of the stock , the rate of marginal growth flow reflects the investment worth of the high technical listed companies scientifically , therefore is a very good evaluation index .

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

The accountancy measurement attributes may be divided into historical costs , present cost , present market price , net realizable value , future cash flow current value , fair value and so on .

技术资产是指含有技术内容的无形资产，现行的技术资产评估普遍采用重置成本、现行市价、收益现值等评估标准及方法。

Technical asset refers to a type of intangible asset with technical contents . Current its evaluation methods are widely adopted by such ways : replacement cost , current market price , current earning value , etc.