Based on historicalcostaccounting, financial instruments can not be embodied in financial reports.
按照历史成本会计，金融工具在报告无法中进行反映。
2
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historicalcost.
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。
3
Historicalcost is a more reliable accounting measure for assets than is market value.