With the finance sector unlikely to return to the pre-crisis level of employment any time soon, the cost of having a large mass of out-of-work bankers and traders will take years to be amortised.

由于金融業(yè)不大可能很快回到危機(jī)前的就業(yè)水平，大量銀行家和交易員失業(yè)的代價(jià)將需要數(shù)年時(shí)間才能消化。

In banking books, they can be reported at amortised cost, so financial institutions would not have to report further falls in market prices and gains would be spread evenly over the lifetime of the assets.

在銀行業(yè)賬戶中，這些金融資產(chǎn)可作為已攤銷成本，這樣金融機(jī)構(gòu)就不必再報(bào)告這些資產(chǎn)市場(chǎng)價(jià)格的進(jìn)一步下跌，而收益將在資產(chǎn)的有效期內(nèi)被均勻地分?jǐn)偂?/p> 來源：互聯(lián)網(wǎng)

It would seem that the current draft may not yet have struck the right balance between fair value 'accounting and amortised cost' accounting, he says.

他表示：目前的草案可能尚未在公允價(jià)值'會(huì)計(jì)制度與攤余成本'會(huì)計(jì)制度之間實(shí)現(xiàn)恰當(dāng)?shù)钠胶狻?/p> 來源：互聯(lián)網(wǎng)

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting, which smooths out market volatility.

iasb的改革將會(huì)在決定哪種銀行資產(chǎn)必須以市價(jià)計(jì)值、哪種資產(chǎn)可以根據(jù)平滑市場(chǎng)波動(dòng)性的所謂的攤余成本會(huì)計(jì)制度進(jìn)行計(jì)值上提供更大的靈活性。