购买法 - Mba智库百科
2024-07-06 16:37购买法（Acquisition Method）购买法亦称购受法，企业合并业务会计处理方法之一。把购买企业获取被并企业净资产的行为视为资产交易行为，即将企业合并视为购买企业以一定的价款购进被并企业的机器设备、存货等资产项目，同时承担该企业的所有负债的行为，从而按合并时的公允价值计量被并企业 ...
購買法（Acquisition Method）購買法亦稱購受法，企業合併業務會計處理方法之一。把購買企業獲取被並企業凈資產的行為視為資產交易行為，即將企業合併視為購買企業以一定的價款購進被並企業的機器設備、存貨等資產項目，同時承擔該企業的所有負債的行為，從而按合併時的公允價值計量被並企業 ...
PDF 企業合併及合併與個別財務報表相關準則之修訂－Ifrs 3 與ias 27 之修訂
收購公司於收購日(acquisition date)認列商譽，商譽係指下列(a)大於(b)之金額： (a) 下列三者合計數 o 收購成本(consideration transferred) 於收購日之公帄價值； o 不具控制力股權(non-controlling interest)之金額；及 o 若股權屬分次收購，原有股權於收購日之公帄價值；及
2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用
Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 111 現金及約當現金cash and cash equivalents
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
「重要會計用語中英對照」 2 Item Term in English Term in Chinese 31 acquired in a business combination 峐業峯併所取得 32 Acquiree 被收購者 33 Acquirer 收購者 34 Acquisition 收購/ 取得 35 acquisition date 收購尤/取得尤 36 Active market 活絡岃場 37 active use 積極使岦 38 actively marketed 積極行銷 39 Actuarial assumptions 精算假設
資產取得成本(Assets acquisition cost)資產取得成本是指企業擁有的資產無論是外購的還是自製的，在其投入使用之前支出的全部費用。資產的成本主要是核算外購材料、固定資產和其他資產的取得成本。資產取得成本的計算，實際上是選擇被計算對象的計量屬性，確定應予記錄的各項資產金額的會計 ...
ACQUISITION中文(繁體)翻譯：劍橋詞典 - Cambridge Dictionary
acquisition翻譯：獲得, 收購品（常用於收藏）, 收購物（房屋、公司、土地等）;收購。了解更多。
acquisition accounting - 英中 - Linguee词典
accounted for by the acquisition meth o d of accounting. evoc.cn. evoc.cn. 該 宗交 易 按 收購 會 計 法 入賬。. evoc.com.cn. evoc.com.cn. Acquisitions of subsidiaries and businesses are accounted for using the acquisition meth o d of accounting, whe reby the identifiable assets, liabilities and contingent liabilities (identifiable.
Acquisition Period 購建期間 Capitalization of Interest 利息資本化 Weighted-average Amount of Accumulated Expenditures 累積支出平均數 Specific Borrowings 專案借款 Depreciation Base 折舊基礎 Depreciable Assets 折舊性資產 Estimated Residual Value 估計殘值 Service Life 服務(耐用)年限 Physical Factors 實體因素
【PY100】BAFS 會計篇 - (3) 權益 (資本) 之延伸 Extension of Equity (Capital)
喺「PY100」BAFS會計篇入面，有豐富 BAFS 教學經驗嘅導師將會講解你應該要識但唔識同你以為識但其實唔識既會計知識。. 總共會寫 100 篇，涵蓋中四至中六嘅 BAFS 會計知識，等各位需要嘅同學可以把握時間預習或者重溫。. 培銳教育亦都有提供 BAFS 補習課程，由我 ...
Boeing Agrees to Buy Spirit AeroSystems, a Longtime Supplier
Boeing said it expected its acquisition of Spirit to close by the middle of next year. The purchase represents a strategic reversal for Boeing, which started relying more extensively on ...
$4.7 billion deal: Boeing is buying supplier Spirit AeroSystems | AP News
ARLINGTON, Va. (AP) — Boeing announced plans to acquire key supplier Spirit AeroSystems for $4.7 billion, a move that it says will improve plane quality and safety amid increasing scrutiny by Congress, airlines and the Department of Justice. Boeing previously owned Spirit, and the purchase would reverse a longtime Boeing strategy of outsourcing key work on its passenger planes.
Nokia to acquire Infinera in $2.3 billion deal to scale up optical ...
Nokia will acquire Infinera Corp in a deal with an enterprise value of $2.3 billion, the companies said on Thursday, as the Finnish firm looks to expand its optical network business, especially in ...
ACQUISITION中文(简体)翻译：剑桥词典 - Cambridge Dictionary
acquisition翻译：获得, 购置品（常用于收藏）, 收购物（房屋、公司、土地等）;收购。了解更多。
PDF CGAP Glossary English to Chinese
acquisition cost Equivalent: historical cost. 购置成本。一项资产的购置成本是以发贷票价格加 上将 资产置于使用地点所发生的全部费用。其中 包括运费和 安装费等 等同于：历史成本 active borrower 有效借款者 active client 有效客户、活跃客户 active loan 活跃贷款，有效贷款
Statement Regarding the Termination of Novant Health's Acquisition of ...
Federal Trade Commission Bureau of Competition Director Henry Liu issued the following statement in response to Novant Health, Inc.'s decision to terminate its proposed acquisition of two hospitals from Community Health Systems: "Hospital consolidation diminishes quality of care and increases costs for critical services.
(重要會計用語中英對照 2 Item Term in English Term in Chinese 29 acquired entity (被 )收購之個體 30 收購acquired goodwill (之)商譽 31 企業合併所取得acquired in a business combination 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 收購日acquisition date /取得日 36 活絡市場Active market
Major Firms Line-Up on BlackRock's £2.6B Acquisition of Preqin | Law ...
NEWS. Major Firms Line-Up on BlackRock's £2.6B Acquisition of UK Data Company Preqin. It is the latest example of a US-headquartered asset manager or buyout firm acquiring UK assets.
Carrefour sees more upside from Cora and Match acquisition
Carrefour said it sees an additional contribution to earnings before interest, tax, depreciation and amortisation (EBITDA) of 130 million euros ($139.4 million) at an annualized rate by 2027 ...
【PY100】BAFS 會計篇 - (2) 負債及權益 (資本) Liability & Equity (Capital)
喺「PY100」BAFS會計篇入面，有豐富 BAFS 教學經驗嘅導師將會講解你應該要識但唔識同你以為識但其實唔識既會計知識。. 總共會寫 100 篇，涵蓋中四至中六嘅 BAFS 會計知識，等各位需要嘅同學可以把握時間預習或者重溫。. 培銳教育亦都有提供 BAFS 補習課程，由我 ...
Accenture Completes Acquisition of OPENSTREAM HOLDINGS
The acquisition, previously announced on May 17, 2024, adds approximately 1,000 cloud and other digital experts to Accenture's cloud and digital engineering and manufacturing teams. They will strengthen Accenture's capabilities to support clients in system and application modernization and help them adopt cloud, data, AI and IoT technologies.
Under pressure on plane safety, Boeing is buying stressed supplier ...
The acquisition's equity value of $4.7 billion is $37.25 per share, while the total value of the deal is around $8.3 billion, which includes Spirit's last reported net debt, the aerospace ...
提供會計科目的中英文對照及編碼，以及相關的會計科目說明。
acquisition of majority interest 關稅: tariff 名義貨幣單位: units of nominal currency 記賬本位幣: recording currency 經營租賃: operating lease 流動非流動性法: current/noncurrent method 經濟利潤: economic income 破產受托人清算組會計: trustee accounting 聯合會計報表: combined financial state-ments ...
Astros Superstar Would Be Dream Acquisition For Red Sox If Available
He would be a dream acquisition if he became available. More MLB: Red Sox Seen As 'Best Match' To Land Veteran Having Career-Year This Summer. Published Jun 26, 2024. PATRICK MCAVOY.
1 重要會計用語中英對照 配合2014年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
Dallas group closes on acquisition of the Country Club Plaza
Their acquisition of the Plaza arises from the previous joint venture owners' May 2023 default on $295.2 million in outstanding acquisition debt with lender Nuveen, stemming from their $660 ...
ACQUISITION中文(繁体)翻译：剑桥词典 - Cambridge Dictionary
acquisition翻译：獲得, 收購品（常用於收藏）, 收購物（房屋、公司、土地等）;收購。了解更多。
收購；取得英文 acquisition，管理學名詞-會計學 - 三度漢語網
acquisition 【管理學名詞-會計學】 採購；收購；取得: Procurement 【經濟學】 取得日；收購日: date of acquisition 【管理學名詞-會計學】 取得成本；收購成本: cost of an acquisition 【管理學名詞-會計學】 取得/徵收: Acquisition 【法律學名詞-國際法】 取得成本；購置成本 ...