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.

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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.

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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.

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Current assets of enterprises shall include cash oncash 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.

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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.

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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.

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