acquisition costs method 中文意思是什麼

acquisition costs method 解釋
購置成本法
  • acquisition : n. 1. 取得，獲得；習得。2. 取得物，獲得物[人]。3. 【無線電】探測。
  • costs : 訟費
  • method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
  1. By sampling survey method, from the aspects of bibliographical availability, the ratio of book forecasting, fields for description, description format, acquisition costs etc., the paper makes a comparative analysis among the main chinese books acquisition bibliographies, including xinhua book news, cip data, national new books information, and bibliographies compiled by publishers, and hope can provide useful experience information for the selecting of library acquisition bibliography

    摘要本文採用抽樣調查方法，對新華書目報（社科版與科技版） 、 cip數據、全國新書目和出版社自編書目等國內主要中文圖書采訪書目，從書目可供性、預告率、圖書預告征訂的實際可供時間跨度、著錄欄位、著錄格式（排版顯示格式） 、採集成本等方面進行比較分析，為落實《圖書館采訪工作規范》中的「選擇出最適合於本館使用的書目」提供借鑒。
  2. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  3. The paper analyzes general accounting principle of oil & gas industry in the united states and evaluates two kinds of accounting methods. successful efforts & full costs. research is made to the investment accounting method of the united state relating to various phases of oil and gas operation, including property acquisition, retention and surrender, exploration, development and production

    本文從介紹美國油氣工業基本會計核算原則出發，在研究美國礦區購置成本、折舊的單位產量法以及勘探、開發、生產不同階段的核算方法的基礎上，分析了現階段我國石油投資核算現狀，指出了其存在的油氣成本反映不實、折舊方法不合理、國家對于礦區產權無法體現等問題。
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