查询词典 acquisition excess

acquisition assets：购置资产

102acquisition excess合并超支,合并溢价 | 103acquisition assets购置资产 | 104acquisition surplus合并盈余

acquisition excess：盘购超支

由于盘购价是按被盘购公司资产的账面价值计价,低于有形资产净值,从而获得盘购盈余. 与盘购超支(acquisition excess)的词义不同,后者指盘购时支付的价款大于被盘购公司资产的账面价值,亦即该公司的商誉(goodwill)

acquisition excess：盘购超支 acquisition excess 盘购超支

130 1 acquisition decision 购置决策 acquisition decision 购置决策 | 131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余

acquisition excess：合并超支,合并溢价

101acquisition cost购置成本 | 102acquisition excess合并超支,合并溢价 | 103acquisition assets购置资产

盘购超支 acquisition excess 盘购超支：acquisition excess

130 1 acquisition decision 购置决策 acquisition decision 购置决策 | 131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余

acquisition surplus：盘购盈余

acquisition excess 盘购超支 参见盘购盈余(acquisition surplus) acquisition surplus 盘购盈余 企业合并时,采用股权联营法(pooling of interest method)进行结算.由于盘购价 是按被盘购公司资产的账面价值计价,低 于有形资产净值,

acquisition surplus：盘购盈余 acquisition surplus 盘购盈余

131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整

盘购盈余 acquisition surplus 盘购盈余：acquisition surplus

131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整

pooling of interest method：股权联营法

企业合并时,采用股权联营法(pooling of interest method)进行结算. 由于盘购价是按被盘购公司资产的账面价值计价,低于有形资产净值,从而获得盘购盈余. 与盘购超支(acquisition excess)的词义不同,后者指盘购时支付的价款大于被盘购公司资产的账面价值,亦即该公司的商誉(goodwill)

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