acquisition cost of assets

基本解釋

In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.
目前，國(guó)際上和我國(guó)普遍將合并成本與取得的被并購(gòu)企業(yè)凈資產(chǎn)的公允價(jià)值份額的差額確認(rèn)為合并商譽(yù)。
In the process of business combination, the difference between acquisition cost and the value of the net assets acquired is often encountered.
在企業(yè)并購(gòu)過(guò)程中，往往會(huì)遇到并購(gòu)成本與被購(gòu)企業(yè)凈資產(chǎn)價(jià)值間存在差額的問(wèn)題。
The acquired enterprise would sell net assets one by one instead of selling them in a basket if the fair value of the net assets of the acquired enterprise is higher than the acquisition cost.
如果被并購(gòu)企業(yè)可以辨認(rèn)的凈資產(chǎn)的公允價(jià)值之和大于收購(gòu)企業(yè)的收購(gòu)價(jià)格，那么，被并企業(yè)就會(huì)將凈資產(chǎn)逐項(xiàng)出售，而不會(huì)再像存在正商譽(yù)那樣將凈資產(chǎn)一攬子出售。

As you may be aware, the year-end fiscal cliff deal brought 50 percent bonus depreciation back from the dead for 2013, once again providing taxpayers the opportunity to immediately deduct half the cost of qualifying assets in the year of acquisition, plus the regular, year-one depreciation on the remaining basis.
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