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