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1·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。

2·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。

3·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。

4·Marketable securities make excellent collateral, but few firms that need loans also hold portfolios of stocks and bonds.

有价证券是理想的抵押品，但很少有公司需要贷款，手中却仍然持有股票和证券组合。

5·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。

6·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。

7·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、期货等金融商品买卖业务，以卖出价减去买入价后的余额为营业额。

8·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、应收票据、应收账款、存货和预付费用。

9·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。

10·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。