the transaction price paid on the transaction date shall be measured as the fair value when an initially investment obtained the transaction fee shall be directly recorded as profit or loss for the current period
交易当日支付的交易价格，应当以取得初始投资的公允价值计量;交易费用应当直接计入当期损益
以上为机器翻译结果，长、整句建议使用 人工翻译 。