以下为句子列表：
英文: A more popular definition of the fair value of a currency is the exchange rate that corresponds to a trade position considered “sustainable”.
中文: 对于货币的公平价值，更为流行的一种定义是，与被认为“可持续”的贸易地位相符合的汇率。
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英文: Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.
中文: 交易发生时，购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。
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英文: EXAMPLE: Sir Andrew tackled the controversy over fair value accounting, which attributes an up-to-date market value to assets and liabilities.
中文: 例证：安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
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英文: I believe that, through the accounting profession's continued exploration, the concept of fair value measurement will become more comprehensive and receive universal application, preparing the opening of China's capital market by provide more effective in
中文: 从而为我国的资本市场对外开放作好铺垫，为国外投资者更好地了解中国提供更有效的信息，同样也为我国的投资者去了解国外的资本市场提供了较好的平台。
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英文: Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information.
中文: 并且在经济形势的不断发展和经济环境逐渐完善的过程中，会计由历史成本计量向公允价值计量过渡。
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