acquirer 中文意思是什麼

acquirer 解釋
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  1. Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset

    交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。
  2. Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree

    第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。
  3. Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values

    第十六條企業合併發生當期的期末，因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的，購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。
  4. Acquisition of a listing company prefers to such a process : in order to acquire or hold the control of a listing company, the acquirer, a person or a corporation, buys enough equity securities ( public or private ) of the target company through tender offers or through agreements with some shareholders under the permission of law. in china, the legitimate forms of acquisition can be through tender offers or through private agreements

    上市公司收購是指收購人（包括自然人與法人）為了獲得對目標公司（上市公司）的控制權，通過向目標公司全體有表決權股東發出公開收購（買入）要約的方式，或在法律許可范圍內與部分有表決權股東簽訂收購（買入）協議的方式，一般以高於市價的代價，獲取足夠的該公司發行在外的有表決權股票（含可上市流通與不可上市流通）的行為，其在我國的法定形式包括要約收購與協議收購兩種。
  5. Identification card systems. inter - sector messages between devices and hosts. acceptor to acquirer messages

    識別卡系統.設備和主機間的內部信息.獲得信息的接受體
  6. A number of parties are involved in the credit card payment system. apart from the credit card holder, the merchant and the credit card issuer, there are the less - known network operator, service provider and merchant acquirer

    信用卡支付系統有多個參與者，除了信用卡持有人商戶及發卡機構外，還有比較少人認識的網路營運商服務供應商及收單機構。
  7. Have you found the right visa acquirer for your e - commerce programme

    在展開您的電子商貿之前您找到了合適的visa收單行嗎
  8. Depending on how many shares a potential acquirer buys in the market ; a formal offer to other shareholders may be required under stock exchange regulations

    根據潛在的收購者在市場上所買進的股票的多少，有時需要根據交易所的規定，向其他持股人發出正式的收購要約。
  9. The show symptoms of tunneling reflected in fund occupation by the controlling acquirer shareholder and extreme dividend payout

    在控制收購方股東和最大程度的派發股息有關的資金佔用中，他們表現出「隧道挖掘」的癥狀。
  10. Secure transaction technology provider acquirer

    安全事務技術提供程序獲得者。
  11. It raised the ceiling for overseas investment to three times an indian acquirer ' s net worth, from two times

    提高國外投資限額，從印度讓受方凈資產的2倍到3倍。
  12. Under a purchase, the deal is considered as an acquisition of one company by another, the acquirer records the net assets acquired at the fair value on the market

    企業並購取得目標企業的資產和負債按照其公允價值，即資產評估價值記錄；若並購成交價格超過所確認的被並購企業凈資產公允價格，其超過部分作為商譽。
  13. A bank ' s agreement with a company attempting a takeover not to finance any other potential acquirer ' s bid

    銀行與公司之間簽定的、無意向任何潛在收購公司投標融資的接管協議。
  14. For a business combination realized by a transaction of exchange, the combination costs shall be the fair values, on the acquisition date, of the assets paid, the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree

    （一）一次交換交易實現的企業合併，合併成本為購買方在購買日為取得對被購買方的控制權而付出的資產、發生或承擔的負債以及發行的權益性證券的公允價值。
  15. The " acquisition date " refers to the date on which the acquirer actually obtains the control on the acquiree

    購買日，是指購買方實際取得對被購買方控制權的日期。
  16. All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination

    （三）購買方為進行企業合併發生的各項直接相關費用也應當計入企業合併成本。
  17. The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation

    （一）購買方對合併成本大於合併中取得的被購買方可辨認凈資產公允價值份額的差額，應當確認為商譽。
  18. Therefore, a crucial important step adopted by the acquirer should be due diligence investigation. that is, the acquirer should first gather the relevant information of the target concerning the corporation ' s important elements, and major contracts with third parties, in order to make these issues included in the final agreement

    因此買方的一個重要步驟就是所謂的「適當謹慎」 （ duediligence ）程序，即採取一系列適當的步驟了解被收購公司所具有的重要元素以及與第三方重要的合同關系，以便將有關問題在收購協議中作出規定。
  19. Strategic acquisition, targeted on generating synergetic effects between the acquirer and target, is becoming a mainstream of acquisitions in china

    在持續升溫的國內並購浪潮中，以實現並購雙方協同效應為目的的戰略並購漸成主流。
  20. However, if an acquirer buys the building for $ 1 million, the tax basis is " stepped up " to $ 1 million, and the acquirer can then take more depreciation from this larger basis, thereby enjoying greater tax deductions and cash flow

    但如果一家公司以100萬美元的價格購買該樓，計稅標準就被抬高到100萬，這樣買方就能得到更多的折舊，並因而享受更多的課稅減免和更充裕的現金流量。
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