Investments shall be recorded in an investment ledger, which shall show all the relevant details for each investment, including, for example, face value, cost, date of maturity, place of deposit, proceeds of sale and income earned.
投资应记入投资分类账。 分类账应列明每项投资的所有有关详情，包括面值、成本、到期日、存放处、出售收益和已获收入等。