Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
虽然大部分有价证券都是按照市价调整的,新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
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On Wall Street dealing desks, profits and losses are evaluated every afternoon when trading ends, and the firms' positions are "markedtomarket" -valued on the basis of the closing prices.