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，國際上和我國普遍將合并成本與取得的被并購企業(yè)凈資產的公允價值份額的差額確認為合并商譽。
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)并購過程中，往往會遇到并購成本與被購企業(yè)凈資產價值間存在差額的問題。
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.
如果被并購企業(yè)可以辨認的凈資產的公允價值之和大于收購企業(yè)的收購價格，那么，被并企業(yè)就會將凈資產逐項出售，而不會再像存在正商譽那樣將凈資產一攬子出售。

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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