Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit to Loss on Sale of Marketable Securities or by a credit to Gain on sale of Marketable Securities.

 
  • 在出售收入與投資成本之間的任何差異則借記有價(jià)證券出售損失或貸記有價(jià)證券出售收益。
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