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。
2.
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。