acquisition cost of assets 中文意思是什麼

acquisition cost of assets 解釋
資產的購置成本
  • acquisition : n. 1. 取得，獲得；習得。2. 取得物，獲得物[人]。3. 【無線電】探測。
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • of : OF ＝Old French 古法語。
  • assets : （資產）：企業所擁有的資源。
  1. Buyers ( management ) can get profit from the raising of companies performance and the underestimated prices, avoid hostility acquisition, satisfy the needs of carving out business ; seller ( shareholder ) can reach the purpose of reducing agency cost, incent and restrict the management, peel off assets and change public - owned departments to private departments

    買方管理層可以獲得來自公司經營業績的提高和企業價值被低估的收益，避免被敵意收購，滿足創業的需要；賣方股東可以達到降低代理成本、激勵和約束管理層、剝離資產和公營部門私有化的目的。
  2. 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。
  3. Buyers ( management ) can get profit from the raising of companies performance and the underestimated prices, avoid hostility acquisition, satisfy the needs of carving out business ; seller ( shareholder ) can reach the purpose of reducing agency cost, incenting and restricting the management, peeling off assets and changing public - owned departments to private departments

    買方管理層可以獲得來自公司經營業績的提高和企業價值被低估的收益，避免被敵意收購，滿足創業的需要；賣方股東可以達到降低代理成本、激勵和約束管理層、剝離資產和公營部門私有化的目的。
  4. Acquisition cost of assets

    資產的購置成本
  5. Depreciation : the systematic allocation of the acquisition cost of long - lived or fixed assets to the expenses accounts of particular periods that benefit from the use of the assets

    折舊:將長期資產或固定資產的原始成本系統地計入因使用該資產而受益的特定時期的費用賬戶
  6. Article 41 all assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction

    第41條各項資產應以取得、製造或建造時之實際成本為入帳基礎。
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