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. 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。
Any increase or decrease in the freight after the date of sale shall be for the buyer's account. 出售日后运费如有上涨或下跌,均归买方负担。