marketable securities

Analysis of Marketable Securities and Their Application in Financing Practice

可转换公司债券及其在融资实践中的应用分析

In the quick ratio, the quick assets are cash, marketable securities ( short-term investments ), and net receivables.

在速动比率中, 速动资产是指现金 、 可市场交易的证券 ( 短期 投资 ) 和应收账款净额.

Current assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and in-ventory.

企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。

Marketable securities shall be accounted for according to historical cost as obtained.

有价证券应按取得时的实际成本记帐.

Such securities are known as marketable securities or short-term investments.

这些证券称作有价证券或 短期 投资.

Understand how marketable securities are valued on companies' Balance Sheets.

理解有价证券是如何根据公司的资产负债表进行评价的。

In the quick ratio, the quick assets are cash, marketable securities ( short-term investments), and net receivables.

在速动比率中，速动资产是指现金、可市场交易的证券（短期投资）和应收账款净额。

To reduce the carrying value of the investment in marketable securities to the lower of cost or market.

按成本与市价孰低法减少有价证券投资的账面价值。

Marketable securities consist primarily of government bonds and the bonds and stocks of large corporations.

有价证券主要包括公债、公司债券和大公司的股票.

The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities , applied on a portfolio basis.

之前的一般公认会计原则要求, 在有价证券组合的基础上,按照成本与市价孰低原则记录有价证券.

Cash on hand, cash in bank and marketable securities shall be accounted for separately;

现金、银行存款、有价证券，应当分别核算；