acquired assets 中文意思是什麼
acquired assets
解釋
被收購資產-
Residuary gift refers to any assets acquired in the future or assets which fail distribution in clauses 5 - 13
剩餘的資產指的是任何在將來（立寫遺囑后）所購買/獲得的資產，及沒有在第5 - 13條款中分配的任何財產。 -
All assets acquired during the year are fully written off in the income and expenditure account
所有于年內購入的資產已於收入及支出帳目中全數注銷。 -
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。 -
Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。 -
Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values
第十七條企業合併形成母子公司關系的，母公司應當編制購買日的合併資產負債表，因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。 -
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。 -
What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company
如果被收購公司的公平市價低於對該公司的收購價格，會出現什麼情況？ -
The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers
術語「廠房和設備」用來描述企業為經營使用而購買並不打算再出售給顧客的長期資產。 -
As for the assets other than intangible assets acquired from the acquiree in a business combination ( not limited to the assets which have been recognized by the acquiree ), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values
（一）合併中取得的被購買方除無形資產以外的其他各項資產（不僅限於被購買方原已確認的資產） ，其所帶來的經濟利益很可能流入企業且公允價值能夠可靠地計量的，應當單獨予以確認並按照公允價值計量。 -
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。 -
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。 -
Dong ying zhu jin timbering limit responsibility corporation, which wasbuilt in 2000, is a professional company thant products aseries products of aerated concrete. it has fixed assets 120 million, aaa bank reliability, and italso acquired the acknowledgement or iso9001 ： 2000. now, autoclave aerated concrete masonry has been built for 140 thousand m3 / a, while autoclave coal ash brick for 2 hundred million / a, autoclave aerated concrete wallboard for 200 thousand m3 / a and new type wall materials for 600 thousand m3 / a, which get the domestic first place, and the new developed dry power building material products achieve the leading in domestic technology
東營市築金新型建材有限責任公司始建於2000年，是專業生產加氣混凝土系列產品的新型建材企業，固定資產1 . 2億元， aaa級銀行資信， iso9001 : 2000國際標準質量管理體系認證單位.目前，已建成蒸壓加氣混凝土砌塊14萬立方米/年，蒸壓粉煤灰磚2億塊/年和蒸壓加氣混凝土墻板20萬立方米/年，年產新型墻材達到60萬立方米，居全國同行業首位，新開發的乾粉建材系列產品達到國內技術領先水平 -
Most often, the target company ' s assets serve as security for the loans taken out by the acquiring firm, which repays the loans out of cash flow of the acquired company
通常情況下，被收購公司的資產會被作為收購公司所借貸款的抵押物且其周轉資金也會被用於還貸。 -
Refers to the fixed assets acquired minus those disposed and the change in inventory, including the total fixed assets formation and the increase in inventory
指常住單位在一定時期內獲得的減去處置的固定資產加存貨的變動，包括固定資本形成總額和存貨增加。
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