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1·Chapter 15 describes how debt and equity securities are issued.

第15章介绍了债券和股票是如何发行的。

2·Common stocks: Common stocks, also known as equity securities or equities, represent ownership shares in a corporation.

普通股：普通股，也被称为股票或股份，代表在公司的所有权凭证。

3·Marketable securities Equity securities or debt securities that are actively traded or which can be otherwise bought or sold.

可上市场证券指正在交易中的或者可买进或卖出的股票或债券。

4·When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.

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。

5·So, you now know about the two basic securities: equity and debt, better known as stocks and bonds.

所以，现在你知道两个基本的证券：拥有权和借款，也就是常说的股票和债券。

6·Domestic bond and equity markets should grow quickly, with more securities sold to local investors.

向当地投资人出售更多股票，迅速壮大国内债券股票市场。

7·Convertible securities, which were bashed in 2008 in part from forced selling by leveraged hedge funds, offer a nice combination of yield and equity kickers.

可转换债券，由于在2008年被杠杆对冲基金被迫抛售而大幅下跌，提供了一个很好的收益率组合和准股票权益。

8·Complicating matters, investors in complex mortgage-linked securities, who make money based on interest payments, could still balk, especially those who hold second mortgages or home equity loans.

令事情变得复杂的是，复杂的抵押贷款挂钩证券的投资者，那些靠支付利息赚钱的人，可能还在犹豫，尤其是那些持有第二抵押贷款或房屋净值贷款的投资者。

9·The profit rebound last year wasn't recognized by the market, says Gregory Stanek, executive director of equity sales at Mitsubishi UFJ Securities.

“市场对于去年的公司盈利回升反应平平”，三菱UFJ证券（Mitsubishi UFJ Securities）股权销售执行总监格里高利•斯坦内克说。

10·Sociologist William Domhoff reports that the 99 percent hold just 38 percent of equity in businesses, 40 percent of financial securities, and 62 percent of stocks and mutual funds.

社会学家William Domhoff表示，99%的人仅榨油38%的企业股权，40%的金融债券，62%的股票和基金。