以下为句子列表：
英文: Any portion of long term investments to be realized or recover-able within one year from the balance sheet date shall be sepa-rately disclosed under current assets in the balance sheet.
中文: 对于自年度资产负债表日起一年内即将收回的长期投资，应当在年度资产负债表流动资产类下单列项目显示。
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英文: 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.
中文: 有价证券包括准备在一年内变现的股票和债券，应当按照实际支付的款项登记入帐。
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