marketable securities
英 [ˈmɑːkɪtəbl sɪˈkjʊərɪtiz]
美 [ˈmɑːrkɪtəbl sɪˈkjʊrətiz]
流通证券；挂牌证券；上市证券；可转让证券
双语例句
- Article 26 Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.
第二十六条短期投资是指各种能够随时变现、持有时间不超过一年的有价证券以及不超过一年的其他投资。 - Apple's cash, cash equivalents and marketable securities reached$ 144.7 billion at the end of March.
苹果的现金、现金等价物和适销证券在3月底达到1447亿美元。 - The new GAAP gives discretion to managers on how marketable securities are classified, based on managers 'intent.
新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。 - Current assets of enterprises shall include cash on hand, cash 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。 - In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.
除了现金，典型的流动资产还包括短期投资，包括可交易证券、收票据、收账款、货和预付费用。 - 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。 - Understand how marketable securities are valued on companies 'Balance Sheets.
理解有价证券是如何根据公司的资产负债表进行评价的。 - To reduce the carrying value of the investment in marketable securities to the lower of cost or market.
按成本与市价孰低法减少有价证券投资的账面价值。 - Turning tax incentives for alternative energy into marketable securities.
把替代能源的减税激励变成可运作的有价证券。 - Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit to Loss on Sale of Marketable Securities or by a credit to Gain on sale of Marketable Securities.
在出售收入与投资成本之间的任何差异则借记有价证券出售损失或贷记有价证券出售收益。 - Conduct periodically inventory on the marketable securities in the banks 'safes in conjunction with banking& insurance analyst.
与银行及保险分析员定期对保管在银行保险柜内的商业票证进行盘点。 - Two further comments about our investments in marketable securities are appropriate.
最后关于我们有价证券的投资再补充两点。 - Unrealized appreciation on marketable securities;
有价证券未实现增值； - 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。 - Unrealized surpluses on marketable securities;
有价证券实现盈余； - 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。 - Moreover, approximately half of City's value was comprised of liquid assets and marketable securities, further reducing the risk of a serious decline in value.
而且，城市投资大约一半的价值包括流动资产和可交易的证券，进一步减少了一次严重价值下跌的风险。 - Generally, the short-term is defined as ninety days or less, moreover, the cash equivalents must be distinguished with other short-term investments such as marketable securities.
一般说来，短期限被定义为90天或更短的时间，而且，现金等价物必须与诸如可交易证券等其他短期投资区别开来。 - 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。 - Marketable securities make excellent collateral, but few firms that need loans also hold portfolios of stocks and bonds.
有价证券可作为上等抵押物，但是寻求贷款的公司很少会同时持有股票和债券。 - For businesses buying and selling foreign currencies, marketable securities and futures, the turnover shall be the balance of the selling prices less the buying prices.
外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。 - Realized and unrealized surpluses on marketable securities
有价证券已实现和未现盈余 - But the purchases of marketable securities are treated as cash outflows, and sales of marketable securities are treated as cash inflows.
但是，有价证券的购买是作为现金流出看待的，有价证券的销售则被视为现金流入。 - Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.
因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。 - Cash on hand, cash in bank and marketable securities shall be accounted for separately;
现金、银行存款、有价证券，应当分别核算； - In addition to these marketable securities, which with minor exceptions are held in our insurance companies, we own a wide variety of non-insurance businesses.
除了有价证券以外，除了我们下属保险企业持股少数例外，我们持有种类广泛的非保险企业。以下是这些企业在扣除商誉摊销后的每股税前利润。 - Authorized issue of head office and acting for the foreign currency marketable securities beyond issuing stocks;
总行授权的发行和代理发行股票以外的外币有价证券； - But the$ 98bn of cash and marketable securities at our disposal means that we are able to cover more potential threats than any of our rivals.
但是，我们手里握着980亿美元的现金和有价证券，所以我们可以比任何一个对手消灭更多潜在的威胁。 - For this reason, marketable securities are usually listed in the balance sheet second among current assets, immediately after cash.
由于这一原因，有价证券通常被认为是仅次于现金的流动资产，并作为流动资产的第二项列示于资产负债表上。