是fair value through profit and loss 的缩写,是以公允价值计量且其变动计入当期损益的金融资产。通常是该金融资产不满足确认为交易性金融资产条件时,企业仍可在符合条件的某些特定条件的情况下按其公允价值计量,并将其公允价值变动计入当期损益。最新的会计准侧按照“合同现金流量特征”... 20210311
settlement transition沉降过渡(从例句分析,好像是建筑学词汇)lowintensitypile**anew method which can improve the softfoundationat bridge approaches and the mode of variablepilelengthcan makesettlementtransition.低强度桩是一种新型...