acquisition costs 中文意思是什麼
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But now there hasn ’ t any measure system for seven - hole probe which can integrate pressure data acquisition and data processing together. so it costs much time to complete the shp calibration and the probe use
但是目前七孔探針作為流場測試裝置並沒有相應的測試系統與之配套，數據的採集與處理並沒有一體化，所以七孔探針校準和使用繁瑣耗時。 -
Research on effects of enterprises ' acquisition and merger from costs
從成本入手研究企業購並效應 -
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。 -
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。 -
Continued success in business diversification was witnessed in the first half of the year. the acquisition of standard motor had brought to the group an attributed profit after finance costs of hk 17, 129, 000
收購標準摩打是集團積極進行多元化拓展的其中一項投資，此業務于上半年已為集團帶來17 ， 129 ， 000港元之扣除財務開支后應占溢利。 -
The values of all assets are to be recorded at a historical costs at the time of acquisition. the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments
在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。 -
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。 -
Given this situation, in this " real investigation ", could japan please explain how the department would be in a position to know what an affiliate ' s acquisition costs were if a producer chose, instead of reporting the artificially high sales, to report the more ordinary downstream sales instead
在這樣的情況下，在這種「真正的調查」中，如果生產商選擇在報告中僅提及更為普遍的較低的銷售額，而不是虛假的高銷售額，日本能夠解釋這個部門怎樣才能知道一個分支機構的購買成本是多少嗎？ -
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。 -
The acquisition of standard motor had brought to the group an attributed profit after finance costs of hk $ 17, 129, 000. during the period, including the turnover of hk $ 8, 607, 000 of goods sold to the group, the motors operation registered a 4. 5 times growth in net profit to hk $ 18, 824, 000, on a turnover of hk $ 91, 827, 000, which also represents a 2. 1 times increase
收購標準摩打是集團積極進行多元化拓展的其中一項投資，此業務于上半年已為集團帶來17 ， 129 ， 000港元之扣除財務開支后應占溢利。期間，包括出售予集團之馬達產品營業額8 ， 607 ， 000港元，馬達生產業務之純利上升至18 ， 824 ， 000港元，增長4 -
Although m & a in our country has gained comparatively full development, the phenomenon of target firm being priced vaguely and lacking scientific basis is not minority in the practice of m & a. the analysis of implied returns and costs is always easy to be neglected by the acquisition enterprises, which limits the efficient appliance of m & a to an extreme degree and thus affects the efficiency of the whole economic run
雖然我國的企業購並已經取得了較為充分的發展，但是企業購並實踐中目標企業定價模糊、缺乏科學依據的現象並非少數，購並企業往往容易忽視目標企業中隱含收益及隱含成本的分析，從而在很大程度上限制了企業購並的有效運用，進而影響到整體經濟運行的效率。 -
The a / d module ' s success makes the situation of rare application of high - costs data acquisition device no longer exists
從而找到了一種行之有效的解決辦法，使得由於數據採集裝置的價格昂貴而使人望而卻步的局面不復存在。 -
Eys invested more than hk 110 million in the new centre, including costs for land acquisition and installation of new machinery and equipment to comply with the latest gmp requirements. premises for the centre were secured in 2004, when eys purchased the land from hong kong science and technology parks corporation hkstp
余仁生建設新基地，投資超過1 . 1億港元，包括購地及配合優良藥品生產作業規范good manufacturing practice ， gmp要求而添置新器材設備所需的開支。 -
The relocation to china last year was proven to be a strategic move of substantial benefits to lower manufacturing and overhead costs, and to strengthen the division s competitiveness in business and customer acquisition
集團去年將生產基地遷往中國，證明能顯著減低生產和日常開支，令部門在開拓新客戶和新業務時更具競爭力。 -
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。 -
Article 11 where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended
第十一條符合資本化條件的資產在購建或者生產過程中發生非正常中斷、且中斷時間連續超過3個月的，應當暫停借款費用的資本化。 -
In order to promote the proper maintenance of buildings before redevelopment, the ura should consider introducing a maintenance costs reimbursement scheme for property owners affected by land acquisition for its projects
為鼓勵業主在樓宇重建前進行適當的維修保養，市建局應考慮向受其重建項目影響而物業被收購的業主，引入一項修葺費用發還計劃。 -
If the fair value of the service of any other party can be measured in a reliable way, the fair value of the service on the acquisition date by any other service party shall be included in the relevant costs or expenses, and the owner ' s equities shall be increased accordingly
（一）其他方服務的公允價值能夠可靠計量的，應當按照其他方服務在取得日的公允價值，計入相關成本或費用，相應增加所有者權益。 -
If the fair value of the service of any other party can not be measured in a reliable way, but the fair value of the equity instruments can be measured in a reliable way, the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses, and the owner ' s equities shall be increased accordingly
（二）其他方服務的公允價值不能可靠計量但權益工具公允價值能夠可靠計量的，應當按照權益工具在服務取得日的公允價值，計入相關成本或費用，相應增加所有者權益。 -
Example : the difficulties of exploration, acquisition of mineral rights, and high costs of establishing mining operations represent significant barriers to entry in the diamond mining business
勘探的困難、需要授權以及開采作業的高昂成本，這一切意味著進入鉆石開采業的障礙不小。
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