US banks will have to value more of their assets at market prices under radical proposals unveiled by accounting standard-setters yesterday.

　　根據(jù)昨天披露的會(huì)計(jì)標(biāo)準(zhǔn)制定者們提出的激進(jìn)建議，美國(guó)各銀行將不得不以市場(chǎng)價(jià)格來(lái)為更多的資產(chǎn)估值。

　　The proposals would widen a growing divide with rules for non-US banks, which are moving in the opposite direction, delivering a blow to efforts to create a single set of global accounting standards.

　　該建議將使美國(guó)銀行業(yè)與非美國(guó)銀行在會(huì)計(jì)準(zhǔn)則上的差別進(jìn)一步擴(kuò)大（后者正向相反的方向發(fā)展），打擊創(chuàng)建一套統(tǒng)一的全球會(huì)計(jì)標(biāo)準(zhǔn)的努力。

　　While the proposals, which critics argue will lead to more volatility in bank earnings, are intended to increase the transparency of accounts for investors, they are also expected to trigger a backlash from some in the financial services industry.

　　批評(píng)者辯稱，該建議將導(dǎo)致銀行盈利出現(xiàn)更大的波動(dòng)性。雖然建議旨在為投資者提高銀行帳目的透明度，但它們也將引發(fā)金融服務(wù)業(yè)一些人士的激烈反對(duì)。

　　Bob Herz, chairman of the US Financial Accounting Standards Board, said he anticipated that the reaction from US retail banks and regulators “will not be very warm”.

　　美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)主席鮑勃·赫茲(Bob Herz)表示，他預(yù)期美國(guó)零售銀行和監(jiān)管機(jī)構(gòu)的反應(yīng)“將不會(huì)很熱烈”。

　　He said the proposals would see US banks adopt more fair value accounting, which requires companies to report financial holdings at current market prices.

　　他說(shuō)，建議將使美國(guó)各銀行更多地采取公允價(jià)值入賬，要求公司按市價(jià)報(bào)告金融資產(chǎn)。

　　This approach was one of the most divisive issues of the crisis, blamed by critics for exacerbating the losses reported by banks during the market turmoil.

　　這種方法是危機(jī)期間爭(zhēng)議最大的問(wèn)題之一，批評(píng)人士指責(zé)它造成市場(chǎng)動(dòng)蕩時(shí)銀行報(bào)告的虧損更大。

　　Under the FASB's long-awaited plans, traded financial instruments such as derivatives would be valued at market prices, as they are under proposals from the International Accounting Standards Board for non-US banks.

　　根據(jù)期待已久的FASB計(jì)劃，衍生品等交易性金融工具的價(jià)值將按市場(chǎng)價(jià)格入賬，這和國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)對(duì)非美國(guó)銀行的建議一致。

　　But in a radical departure from the IASB, the FASB proposes valuing loans or loan-like instruments at a snapshot of market prices.

　　但與IASB大相徑庭的是，F(xiàn)ASB建議，貸款和貸款類(lèi)工具的價(jià)值應(yīng)參照市價(jià)進(jìn)行估值。

　　The instruments could include some credit card debts, unsecured loans and lending to companies.

　　這些貸款類(lèi)工具可包括信用卡債務(wù)、無(wú)抵押貸款和公司貸款等。