5.Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and bookcost shall be all accounted for as current profit or loss.
6.Income received or receivable from marketable securities in cur-rent period and the difference between the receipt obtained from securities sold and bookcost shall be all accounted for as cur-rent profit or loss.
7.Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their bookcost and interest accrued but not yet received shall be accounted for as current profit and loss.
10.The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.