acquisition surplus：盤(pán)購(gòu)盈余

acquisition excess 盤(pán)購(gòu)超支 參見(jiàn)盤(pán)購(gòu)盈余(acquisition surplus) acquisition surplus 盤(pán)購(gòu)盈余 企業(yè)合并時(shí),采用股權(quán)聯(lián)營(yíng)法(pooling of interest method)進(jìn)行結(jié)算.由于盤(pán)購(gòu)價(jià) 是按被盤(pán)購(gòu)公司資產(chǎn)的賬面價(jià)值計(jì)價(jià),低 于有形資產(chǎn)凈值,

acquisition surplus：盤(pán)購(gòu)盈余 acquisition surplus 盤(pán)購(gòu)盈余

131 1 acquisition excess 盤(pán)購(gòu)超支 acquisition excess 盤(pán)購(gòu)超支 | 132 1 acquisition surplus 盤(pán)購(gòu)盈余 acquisition surplus 盤(pán)購(gòu)盈余 | 133 1 across-the-board 全面調(diào)整 across-the-board 全面調(diào)整

acquisition surplus：合并盈余

103acquisition assets購(gòu)置資產(chǎn) | 104acquisition surplus合并盈余 | 105acquisition value購(gòu)置價(jià)值

盤(pán)購(gòu)盈余 acquisition surplus 盤(pán)購(gòu)盈余：acquisition surplus

131 1 acquisition excess 盤(pán)購(gòu)超支 acquisition excess 盤(pán)購(gòu)超支 | 132 1 acquisition surplus 盤(pán)購(gòu)盈余 acquisition surplus 盤(pán)購(gòu)盈余 | 133 1 across-the-board 全面調(diào)整 across-the-board 全面調(diào)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(zhuǎn)公積