Accounting for marketable securities的用法和样例：
- The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis.
- Marketable securities shall be accounted for according to histori-cal cost as obtained and be shown in book balance in accounting statement.
- Marketable securities shall be accounted for according to historical cost as obtained.
- Marketable securities include stock and debentures to be rea-lized within one year from the balance sheet date and shall be accounted for at cost.
- He'll have to account for where every cent goes.