Naturally, the suitability of investments in marketable securities will depend on the investment strategy of the investor or the firm. Marketable securities will often have lower returns compared to longer-period or open-ended investments such as stocks. Since the marketable security is only held for...
A. marketable securities虽然大多数属于短期证券(一年内到期),但也有例外,即属于长期证券(持有一年以上)的情况,两者外延并不完全重合,故不能互相替代。如WallStreetMojo网站曾举例说明如下: Marketable Securities examples Company X Inc. invests in US Treasury bonds (美国国债) having a maturity duration of 30...
但是往往拥有较高的流动性,从这种意义上来讲,marketable securities是“有价证券”的下位概念,自然不能直接等同于“有价证券”,而“流通证券”的译法则正好凸显了marketable securities的高流动性。
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Marketable securities are investments in debt or equity instruments that are listed on a public market such as a stock exchange.
Why Invest in Marketable Securities? What are the Different Classifications of Marketable Securities? What is an Example of Marketable Securities? What are Marketable Securities? Marketable Securities are short-term investments with high liquidity that could be sold and be converted into cash quickly (...
These investments are reported as a current asset if the investor’s intention is to sell the securities within one year. Related Q&A What are marketable securities? What is the quick ratio? What is the current ratio? What is the difference between the current ratio and the acid test ratio?
摘要: 'Marking to market' : accounting for marketable securities in the financial services industry by Richard Macve and Jonathan Jackson (Research paper) University College of Wales : Institute of Chartered Accountants in England and Wales. Research Board, 1991...
Marketable securities are unrestricted financial instruments which can be readily sold on a stock exchange or bond exchange. Marketable securities are often classified into two groups: marketable equity securities and marketable debt securities. Marketable equity securities include shares of common stock and...
This introduces the element of intent as a characteristic of "marketability." And in fact, many financial experts and accounting courses claim intent as a differentiating feature between marketable securities and other investment securities. Under this classification, marketable securities must satisfy two ...