情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例231 時価評価会計について

2016/11/28

時価評価会計について説明している下の動画でディクテーションをしてみました。

Mark-To-Market Accounting
http://www.investopedia.com/video/play/marktomarket-accounting/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


mark-to-market accounting is a way of valuing assets based on how much they could sell for under current market conditions. in recent decades, it has become the standard way to record financial assets on a company's balance sheet. mark-to-market differs from a historical cost accounting which looks back to the asset's original purchase price to determine its valuation. everytown bank has extended $1,000,000,000 in home loans which now appear as assets on its balance sheet. two years later, those same loans are in theory still worth $1,000,000,000, but a housing bubble in turn has just popped, causing a number of banks to sell similar loans at fire sale prices. even though its customers continue to make their payments, everytown has to adjust its balance sheet based on these changing market conditions. so, $1,000,000,000 in assets is marked down to only $500,000,000 which represents the value today. mark-to-market accounting is a source of considerable debate amongst economists. critiques say that temporary dips in the market shouldn't drag down long-term assets. they also suggest that marking down securities can have a domino effect across the entire economy. with fewer assets in reserved, industry regulators won't let every time make as many loans to customers and businesses that need cash. this in turn limit spending and job growth. however, mark-to-market supporters say that this accounting practice prevents banks and other businesses from making assets look more valuable than they really are.


難しめの単語や熟語の意味です。

  • mark-to-market accounting・・・時価評価会計
  • cost accounting・・・原価計算
  • extend・・・~を貸し付ける
  • fire sale price・・・特価
  • mark down・・・~を値下げする
  • drag down・・・~を引き下げる
  • domino effect・・・ドミノ効果
pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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