acquired assets：既得資產(chǎn)

accumulation of surplus income 累積收益盈余 | acquired assets 既得資產(chǎn) | acquisition 收購;購置;取得

acquired assets：既得資產(chǎn)dpk中國學習動力網(wǎng)

accumulation of surplus income 累積收益盈余dpk中國學習動力網(wǎng) | acquired assets 既得資產(chǎn)dpk中國學習動力網(wǎng) | acquisition 收購;購置;取得dpk中國學習動力網(wǎng)

acquisition assets：購置資產(chǎn)

102acquisition excess合并超支,合并溢價 | 103acquisition assets購置資產(chǎn) | 104acquisition surplus合并盈余

acquisition excess：盤購超支 acquisition excess 盤購超支

130 1 acquisition decision 購置決策 acquisition decision 購置決策 | 131 1 acquisition excess 盤購超支 acquisition excess 盤購超支 | 132 1 acquisition surplus 盤購盈余 acquisition surplus 盤購盈余

盤購超支 acquisition excess 盤購超支：acquisition excess

130 1 acquisition decision 購置決策 acquisition decision 購置決策 | 131 1 acquisition excess 盤購超支 acquisition excess 盤購超支 | 132 1 acquisition surplus 盤購盈余 acquisition surplus 盤購盈余

acquisition surplus：盤購盈余

acquisition excess 盤購超支 參見盤購盈余(acquisition surplus) acquisition surplus 盤購盈余 企業(yè)合并時,采用股權聯(lián)營法(pooling of interest method)進行結算.由于盤購價 是按被盤購公司資產(chǎn)的賬面價值計價,低 于有形資產(chǎn)凈值,

acquisition surplus：盤購盈余 acquisition surplus 盤購盈余

131 1 acquisition excess 盤購超支 acquisition excess 盤購超支 | 132 1 acquisition surplus 盤購盈余 acquisition surplus 盤購盈余 | 133 1 across-the-board 全面調整 across-the-board 全面調整

acquisition surplus：合并盈余

103acquisition assets購置資產(chǎn) | 104acquisition surplus合并盈余 | 105acquisition value購置價值

盤購盈余 acquisition surplus 盤購盈余：acquisition surplus

131 1 acquisition excess 盤購超支 acquisition excess 盤購超支 | 132 1 acquisition surplus 盤購盈余 acquisition surplus 盤購盈余 | 133 1 across-the-board 全面調整 across-the-board 全面調整

surplus at date of acquisition,acquired surplus：取得日公積,取得公積

surplus asset 剩餘資產(chǎn) | surplus at date of acquisition,acquired surplus 取得日公積,取得公積 | surplus charge 沖轉公積