subsequent purchaser 中文意思是什麼
subsequent purchaser
解釋
后來的購買者- subsequent : adj 其後的，其次的；作為結果而發生的，附隨的 （to）。 subsequent events 隨后發生的事情。 subseque...
- purchaser : n. 買主，購買人。
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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。 -
For large volume customers, subsequent to the conclusion of price and volume of products, the company s field application staff will assist customers in the product evaluation until customers agree to the final version and send their purchaser orders to the company in country x. the sales people will then pass the order information to customer service staff of the company for inputting into the computer ordering system
至於大額客戶，該公司與客戶議定產品定價及數量后，該公司的外勤職員會協助客戶評估產品，直至客戶同意產品的最後版本為止，客戶隨后會發出訂貨單予x國的該公司。營業人員會把訂貨資料通知該公司的客戶服務部職員，以便他們在電腦訂貨系統輸入資料。
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