Marketable equity securities are usually shown at the Lower - of - cost - or - market value on the balance sheet.

在资产负债表上,权益性证券通常按成本与市价孰低的原则列示.

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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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