2019-08-18 金融英语10

Gross Margin:毛利

Historical Cost:原始成本

Amortized Cost:摊销成本 Historical cost adjusted for depreciation,amortization,depletion,and impairment

Current Cost:投资现值

Realizable Value:变现价值

Present Value: PV 现值

Fair Value:公允价值  The amount at which two knowledgeable,willing parties in an arm's length transaction would exchange the asset

               Fair Value三个条件:双方掌握充分信息,自愿,非关联

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