And if a debt shouldn't be recorded at cost, how should it be recorded?

如果一笔债务不是根据其成本来记录，那么又该如何记录这笔债务呢？

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Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.

根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。

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Intangible assets include land use rights and patents, and are initially recorded at actual cost.

无形资产包括土地使用权、专利权等，以实际成本进行初始计量。

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And if a debt shouldn't be recorded at cost, how should it be recorded?

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Commission costs are about 20 percent of the selling price on average, which are paid by the buyer as an add-on to the recorded sales price, according to a recent cost comparison published by Brandeis University.

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