時じ価か会かい計けい制せい度ど

noun

mark-to-market accounting system

A financial accounting system where assets and liabilities are valued at current market prices rather than historical cost. Used in technical business and accounting contexts.

• 時じ価か会かい計けい制せい度どの導どう入にゅうにより、企き業ぎょうの財ざい務む状じょう況きょうがより透とう明めいになった。

  With the introduction of the mark-to-market accounting system, companies' financial situations became more transparent.