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?
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。
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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