有价证券应按取得时的实际成本记帐 meaning in English
marketable securities shall be accounted for according to historical cost as obtained
Examples
- 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。 - Marketable securities shall be accounted for according to histori ? cal cost as obtained and be shown in book balance in accounting statement
有价证券应按取得时的实际成本记帐，应当以帐面余额在会计报表中列示。