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。

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。

For buying and selling foreign currencies, marketable securities, non-commodity futures and other financial goods, the turnover shall be the balance of the selling price less the buying price.

外汇、有价证券、非货物期货和其他金融商品买卖业务，以卖出价扣除买入价后的余额为计税营业额。

In this group, there are cash, investments in marketable securities, receivables, inventories, and prepaid expenses.

属于“资产”这一类的，包括现金、可流通证券、应收款、商品存货、预付款等等。

It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world.

国际上的通行做法是按照除长期有价证券之外的各非流动资产的公允价值比例来分摊。