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CMA考试所用词汇的专业词典(第四十二期)

TERM 词汇 DEFINITION 定义
Fair Market Value The exchange price that would prevail for a good or service traded in an active market consisting of a large number of well-informed buyers and sellers dealing at arm’s length.
公允市值 在一个由信息充分、以公平方式进行交易的众多买方和众多卖方组成的活 跃市场中,交易商品或劳务所通行的交易价。
Fair Value Method A method used to value an entity’s investments in marketable securities. If the fair market value of marketable securities falls below the carrying value, then the value of the security should be reduced to the fair market value.
公允价值法 用于估算实体有价证券投资价值的方法。如果有价证券的公允市值降至低 于其账面价值,则应将该证券的价值减少到公允市值。
Favorable Budget
Variance
A variance arising when actual or current performance exceeds expected performance.
有利预算差异 实际或当期绩效超出预期绩效的差异部分。
Feedback The process of informing users of information about how actual performance compares with the expected or desired level of performance.
反馈 告知用户实际绩效与预期或期望的绩效水平相比如何的过程。
Financial Accounting The accounting for assets, equities, revenues and expenses of an entity; primarily concerned with the historical reporting to external users of the financial position and operations of the entity on a regular periodic basis.
财务会计 有关实体资产、权益、营业收入和费用的会计;主要涉及向报表的外部使用者定期提供实体财务状况和营运结果的历史报告。
Financial Accounting Standards Board (FASB) An independent board consisting of seven members responsible for establishing generally accepted accounting principles for the U.S.
财务会计准则委员会(FASB) 由七名委员组成的独立委员会,负责为美国建立公认会计原则。