Gross Margin:毛利
Historical Cost:原始成本
Amortized Cost:攤銷成本 Historical cost adjusted for depreciation,amortization,depletion,and impairment
Current Cost:投資現(xiàn)值
Realizable Value:變現(xiàn)價值
Present Value: PV 現(xiàn)值
Fair Value:公允價值? The amount at which two knowledgeable,willing parties in an arm's length transaction would exchange the asset
? ? ? ? ? ? ? ?Fair Value三個條件:雙方掌握充分信息必指,自愿现诀,非關(guān)聯(lián)