该投资性房地产的成本能够可靠地计量。
The cost of the investment real estate can be reliably measured.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
第二部分，在明确了证券投资收益和风险本质的基础上，设计了证券投资收益和风险的计量方法。
Second part, we designed the method of measuring investment return and risk on the basis of definitude of the essence of security investment return and risk.
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