假如银行能证明这些资产能被长期持有—象大部分银行试图做的，贷款和与其类似的简单债务证券将按成本计价。
Loans, and simple debt securities that are similar to loans, would be valued at their cost, provided Banks can show they are being held for the long term-as most Banks will try to.
固定资产的计价方法购入的固定资产按取得或新建最初按成本计量。
Fixed assets acquired or newly built are initially measured according to their actual costs when they are acquired.
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
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