To illustrate, assume that Solarwind company has a book value of$ 2.solarwind company trades in this old truck on a new one with a fair market value of$ 10.

The federal Assassination Records Review Board decided in 1997 the government should take the original copy, which required it to reimburse the family for the film's fair market value.

联邦暗杀记录审查委员会（Federal Assassination Records Review Board）在1997年决定，政府应该获得影像原件，这需要以合理的市场价值赔偿给泽普鲁德家族。

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An assessor must know the extent to which each element of the bundle of rights a property owner possesses in order to estimate the fair market value of the property.

一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。

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This paper focuses on how to set up the criteria or checklist and how fair market value is understood and used compared with the theory and practical operation in USA.

着重讨论如何设置和建立企业兼并或收购的清单和标准，并结合当今美国理论界和实际操作对公平市价的理解和运用，进而讨论兼并或收购中公平市价的确立问题。

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The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.

成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。

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Under IRS rules, in order for the proceeds to retain tax-exempt status, they must be reinvested at fair market value.

根据美国国税局的规定，为使发债所得资金保持免税地位，这些资金必须以公允市场价值进行再投资。

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For assets and liabilities that are measured at fair market value, companies have to disclose the valuation techniques and inputs to valuation.

对于按照公允价值衡量的资产和负债，公司必须披露估值方法和估值所用的原始数据。

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Evaluating corporations is designed to analyze and measure the fair market value of enterprises and provide relevant information to help investors and managers to improve decision-making.

企业价值评估的目的是分析和衡量企业的公平市场价值并提供有关信息，以帮助投资人和管理者改善决策。

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Financial assets like cash and short-term investments are reported at fair market value on the balance sheet, rather than at their original cost.

在资产负债表中，现金和短期投资等金融性资产的价值是公允价值，而非初始成本。

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What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company?

如果被收购公司的公平市价低于对该公司的收购价格，会出现什么情况？

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There must be compensation at fair market value for any nationalisation or expropriation.

任何国有化和征用都必须以公允的市场价值进行补偿。

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The most common way of establishing fair market value is through a competitive bidding process.

最常见的建立公允市场价值的方法是通过竞争性投标程序。

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Mr. Low said the transactions were done at fair market value.

刘特佐表示，这笔交易以公平市价成交。

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" Able," said the family practitioner.

“能，”家庭医生说道。

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Most don't actually make it to ground level because they evaporate in the atmosphere.

大多数陨石不会掉到地球表面，通常是在大气层中就烧毁了。

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The ground level includes three restaurants, conference facilities, a store and a public square.

地面层包括3个餐厅、会议设施、一家商店和一处公共广场。

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Bulky materials will be lifted by mobile crane from roof level to ground level.

大件物料将由吊机从天台吊运到地面。

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There is something about being above ground level that is somewhat thrilling.

高出地平面这件事有那么点儿令人兴奋。

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But at ground level, the plaza feels like a black glass cage.

但是从平地的角度来看，整个广场就好像一个黑色的玻璃笼子。

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The Ground level, of course, is accessible from the courtyard itself.

第一层露台当然可以从院子走过去。

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Your best bet is to get into the basement, somewhere below ground level,

你最好进入地下室，在地面以下的某处，

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