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账。

属类：法学专业-中国法律-企业会计准则

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。

属类：经济金融-会计学-

A Limited Vocabulary Speaker-Dependent Marketable English Speech Recognition System

有限词汇、特定人、商品化的英语语音识别系统

属类：行业术语-中文论文标题-

setting another new record high. Output of marketable natural gas reached 1,382.4 billion cubic feet, representing an increase of 262.9 billion cubic feet, or 23.5 percent from 2005.

再次刷新历史纪录;生产可销售天然气13,824亿立方英尺,比上年增长2,629亿立方英尺,增长23.5%。

属类：单位简介-壳牌公司网站-壳牌新闻

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.

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。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

Within these two broad classifications, the property can be either marketable or nonmarketable.

在上述两大类范围内,资产可以是可出售或不可出售的。

属类：行业术语-检验检疫-

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。

属类：经济金融-会计学-

In many cases the most efficient way to reduce discharges is to alter production processes, recover materials, produce marketable goods from by-products, or change the nature or quality of raw materials

在许多案例中,大多数减少污水排放的最有效方法是改变生产工序,回收废料,使用副产品生产销路好的产品,或者更改原材料的种类或性能。

属类：综合句库--

Here, the cash equivalents are marketable securities, which are all or mostly short-term investments to be transferred to cash quickly.

在这里,现金等价物是指可上市交易的有价证券,它们全部或绝大部分是可以很快转化为现金的短期投资。

属类：经济金融-会计学-

We really don't see many fundamental differences between the purchase of a controlled business and the purchase of marketable holdings such as these. In each case we try to buy into businesses with favorable long-term economics.

在这些公司上,我们实在看不出买下并控制一家企业或是购买部分股权有什么基本上的差异,每次我们都试着买进一些长期看好的公司

属类：商务文书-经济文书-巴菲特致股东

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

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。

属类：经济金融-会计学-

The success or failure of the program in controlling acid rain may determine the future of the concept of marketable permits

这个计划能否成功地控制酸雨,决定着可出售的许可证这一概念的未来。

属类：综合句库--

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。

属类：经济金融-会计学-

Like an effluent charge system, a system of marketable permits would provide a continuous incentive to reduce pollution, since retained permits would tie up funds which could be freed by sale of unneeded permits for the going price

正像污水排放收费制度一样,一种可出售的许可证制度就是提供一种持续的减少污染的鼓励,因为持有许可证就会占用资金,占用的资金又可通过出售没有必要的许可证而获得解脱。

属类：综合句库--

Following Ben's teachings, Charlie and I let our marketable equities tell us by their operating results-not by their daily, or even yearly, price quotations-whether our investments are successful.

追随葛拉汉的教诲,查理跟我着眼的是投资组合本身的经营成果,以此来判断投资是否成功,而不是他们每天或是每年的股价变化

属类：商务文书-经济文书-巴菲特致股东

Marketable securities in the balance sheet

资产负债表中的有价证券项目

属类：经济金融-会计学-

Subsistence agriculture is predominant with maize, rice, cassava, sweet potatoes and beans being the staple crops; the country produces no significant quantities of marketable surpluses.

自给生存式农业中占据统治地位的有玉米、稻米、木薯、甘薯和菜豆,它们是主要作物。该国基本不生产进入市场的过剩产品,

属类：行业术语-农业-金属筒仓在粮食贮存方面的作用

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

属类：商务文书-经济文书-巴菲特致股东

The mill closed in 2012 as a result of a series of business decisions and increasing global competition. That left Mr. Smith and 2,500 mill workers with no jobs and few marketable skills.

该厂于2012年因为一系列经营决策和国际竞争加剧而关闭。这使得史密斯先生和2500名钢铁工人丢掉了工作，而且他们很少具备市场需要的技能。

属类：经济金融-Economics Report 经济报道-美国参议院通过贸易促进权法案

1:Aug 17th 2013 | SAN FRANCISCO |From the print editionALTHOUGH he is still stirring things up at Dell, an ailing computer-maker, Carl Icahn has found time to tilt at another tech titan.2:On August 13th the veteran shareholder activist revealed that he had built up a stake in Apple, though he stayed mum about exactly how many shares he had bought.[...]113:Mr Icahn’s intentions, however, are crystal clear: he wants the consumer-electronics behemoth to expand plans to return some of its whopping $147 billion of cash and marketable securities to shareholders.

1:尽管卡尔·伊坎仍在陷入困境的电脑生产商戴尔公司搅和，他已经抽出了时间力争另一家科技巨头。2:8月13日，这位积极的投资老手透露他已经持有苹果的股份，但是具体持有多少则避而不谈。[...]113:然而，伊坎先生的意图很明确：他想要这家消费电子产品巨头扩张计划，将1470亿美元市值里的部分资金以现金和有价证券的形式返还给股东。

属类：时事政治-经济学人双语版-新鲜多汁的“苹果”

1:America's federal government owns nearly 1m buildings (of which 45,000 were found to be unneeded or under-used in a 2011 audit) and about a fifth of the country's land area, beneath which lie vast reserves of oil, gas and other minerals; America's “fracking” revolution has so far been almost entirely on private land.2:The Greek state's largest stock of unrealised value lies in its more than 80,000 non-heritage buildings and plots of land.3:With only one holiday home for every 100 in Spain, Greece should be able to tempt developers and other investors at the right price.[...]114:Analysts at PwC reckon Sweden has marketable state-owned property worth $100 billion-120 billion.5:If that is typical of the OECD, its governments are sitting on saleable land and buildings worth up to $9 trillion—equivalent to almost a fifth of their combined gross debt.

1:先看美国。联邦政府的家底中包括近100万幢建筑物和约占国土面积五分之一的土地。据2011年的一次摸底调查显示，在这100万幢建筑物中，政府不再需要的或者是已经用不着了建筑物为45000幢。土地方面，由于它们大都蕴藏着丰富的石油和天然气或者其他资源。因此，只要像迄今为止几乎完全都是在私人土地上进行的“压裂”革命那样，只要把土地卖出去，肯定能得到丰厚的回报。2:再看希腊：他们最值钱的应该是数量约为80000处的没有传承价值的建筑物和大大小小的地块，这些家底还一直未实现其价值。3:鉴于西班牙百户人家平均只有一户拥有度假屋， 希腊应当可以用适当的价格吸引开发商和其他投资商。[...]114:最后是瑞典：据普华永道的估计，如果以市场价格来计算，该国政府手中所持有的土地和房产约为1000亿-1200亿美元。5:若以上情况属实，那么，富国政府真正是在坐拥“金山银山”。因为，仅可供出售的土地和房屋加起来就大约值9万亿美元，这几乎相当于他们GDP总和的五分之一。

属类：时事政治-经济学人双语版-私有化 9万亿美元的大拍卖

Some of these assets could not or should not be sold. What price the Louvre, the Parthenon or Yellowstone National Park? Murky government accounting makes it impossible to know what portion of the total such treasures make up.[...]11 But it is clear that the overall list includes thousands of marketable holdings with little or no heritage value.

不过，不是所有的家底都能卖的。[...]11有的不仅不应卖，而且不能卖。试想，谁能给卢浮宫，帕特农神庙或者黄石国家公园开个价呢？因此，准备出售家底的政府应该明白这样一个道理：就算账本再难看，也不能把这些宝贝拿出来卖。能够卖的应该是那些不怎么值钱或者是没有多少传承价值的东西。因为，单单这些就已经足够了。

属类：时事政治-经济学人双语版-私有化 9万亿美元的大拍卖

Yet the transformation of mortgages, credit-card debt and other recurring cashflows into new marketable securities is enjoying something of a resurgence.

然而抵押贷款、信用卡债务和其他一些循环的现金流向新的可交易证券的转变目前正在振兴。

属类：时事政治-经济学人双语版-证券化 重新启动

"There's a pride to be taken in this moment, " says Christine, "because you've raised something marketable . "

“在这个时刻，我感到很自豪。”Christine说，“因为你们提出了一些销售上的要求。”

属类：英汉句库-article.yeeyan.org-

It is good to be talented, even better to be marketable .

才华横溢是件好事，而销路大开则锦上添花。

属类：英汉句库-www.ecocn.org-

In addition, by taking advantage of a proven marketable asset, a developer is taking advantage of a tangible market differentiator.

此外，通过利用经过验证的可用资产，开发人员实际在利用切实可见的市场优势。

属类：IT行业-www.ibm.com-

This relaxation will make the scrips more marketable and provide better liquidity for exporters.

此项放松将使得这种单据的交易性更强，同时也为出口商提供了更好的流动性。

属类：英汉句库-www.ecocn.org-

From the moment they begin their degree, students now must look for the best ways to make themselves marketable .

从攻取学位证书那刻起，学子们就应该寻找融入就业市场的最优的方式。

属类：英汉句库-article.yeeyan.org-

But a state school might be just as marketable .

但公立大学也许有市场了。

属类：英汉句库-article.yeeyan.org-