In applying the lower-of-cost-or- market rule, the total cost of the marketable equity securities is compared with its current market value, and the lower of these two amounts is used as the balance sheet valuation.

• 在采用成本与市价孰低规则时,将权益性证券的总成本与其现行市价比较,两者中较低的作为资产负债表中的价值。