英语翻译

Question

Fair value measurement is appropriate for financial instruments that are held for trading purposes or otherwise managed on a fair value basis. A full fair value Measurement model would, however, overstate the extent to which instruments are held for trading or managed on a fair value basis within the business. It would also exaggerate the extent to which deep and liquid markets exist;
A mixed measurement model provides investors with better information for evaluating financial institutions. It requires fair value measurement for assets and liabilities managed on a fair value basis. At the same time, it recognizes that not all financial instruments, such as loans and deposits, are managed on a fair value basis, or are even capable of reliable fair value measurement;

会计、经济术语请帮忙准确翻译

Answer 1

Fair value measurement is appropriate for financial instruments that are held for trading purposes or otherwise managed on a fair value basis. 公允价值计量适合于那些适用于贸易目的的金融工具，或者是依据公允价值加以管理的金融工具。A full fair value Measurement model would, however, overstate the extent to which instruments are held for trading or managed on a fair value basis within the business. 然而，一个充分的公允价值计量模型会夸大适用于贸易或依据公允价值加以管理的金融工具的程度It would also exaggerate the extent to which deep and liquid markets exist; 它还会夸大深度市场和流动性市场存在的程度。
A mixed measurement model provides investors with better information for evaluating financial institutions. 一种混合的计量模型为投资人提供了用于评价金融机构的更好信息。It requires fair value measurement for assets and liabilities managed on a fair value basis.它需要公允价值计量,用于在公允价值基础上管理的资产和责任。 At the same time, it recognizes that not all financial instruments, such as loans and deposits, are managed on a fair value basis, or are even capable of reliable fair value measurement;同时，它认可了，不是所有金融工具，例如贷款和存款都是在公允价值基础上管理的，或者甚至能可靠的公允价值计量。
说明：deep market（深度市场）的定义如下：A market in which a large number shares can be transacted without affecting the price. 一个大量股份可以在不影响价格的情况下予以交易的市场

Answer 2

公允价值计量是适当的金融手段，对其进行交易目的或其他管理上的公允价值的基础。充分公允价值计量模式，但是，高估的程度，文书持作买卖或管理上的公允价值基础上的业务。它也将夸大的程度，深度和流动性的市场的存在;
混合计量模式为投资者提供更好的信息，以评估金融机构。它要求公平价值计量的资产和负债管理的公允价值的基础。与此同时，它也承认，并不是所有的金融工具，例如贷款和存款，是管理上的公允价值的基础上，或什至能够可靠公允价值计量;