Chapter 15 describes how debt and equity securities are issued.

第15章介绍了债券和股票是如何发行的。

Common stocks: Common stocks, also known as equity securities or equities, represent ownership shares in a corporation.

普通股：普通股，也被称为股票或股份，代表在公司的所有权凭证。

Marketable securities Equity securities or debt securities that are actively traded or which can be otherwise bought or sold.

可上市场证券指正在交易中的或者可买进或卖出的股票或债券。

We select our marketable equity securities in much the same way we would evaluate a business for acquisition in its entirety.

当选择购买股票时，我们用非常类似于评估并购整个业务的方法来进行。

When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.

当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。