权益性证券

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。

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

权益性证券的未实现损失

Unrealized Loss on Marketable Equity Securities

然后学习带有债券及权益性证券特点的复杂金融工具。

Then we study complications that arise when financial instruments are partially debt and partially equity .

以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued .

当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。

When stocks are purchased , the entire cost of purchasing stocks should be debited to the marketable equity securities account , credited to the cash account .

股票投资的出售是以收到的金额借记现金，并以出售证券的成本贷记权益性证券账户来反映。

The sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold .

在采用成本与市价孰低规则时，将权益性证券的总成本与其现行市价比较，两者中较低的作为资产负债表中的价值。

In applying the lower-of-cost-or-market rule , the total cost of the marketable equity securities is compared with its current market value , and the lower of these two amounts is used as the balance sheet valuation .