求翻译：（四）、公允价值会计等式存在严重缺陷。采用历史成本计量使资产账面价值与市场价格严重背离，因此，越来越凸显公允价值计量模式的优越性、必要性，在采用公允价值计量下，由于资产、负债是按照同一时点市场价格或者现值计量时，已经考虑到资产、负债计量的时点性，即资产、负债的账面价值与市价存在差异。是什么意思？

( Iv) fair value accounting equation is seriously flawed .

(4) and fair value accounting equation is seriously flawed. The historical cost measurement to asset value and market price serious departure from, therefore, increasingly prominent fair value measurement mode of the superiority, the need for the fair value measurement, the assets, liabilities, in a

(4) th, fair and just value accountant equality existence serious flaw.Uses the historical cost to measure to cause the property book value and the market price serious deviation, therefore, more and more highlights the fair and just value measurement pattern the superiority, the necessity, in uses

(D), fair value accounting equation has serious defects. Using historical cost decrease the carrying amount of the asset and market prices deviate from and, therefore, increasingly highlight the advantages and necessity of fair value measurement mode, under the fair value measurement, is due to asse

null