Acquisition Accounting

中文含义： 公司收购后对财务报表进行调整的会计准则

英语词性： noun

美式发音： /əˌkwɪzɪˈʃən əˈkaʊntɪŋ/

同义词： Purchase accounting, Merger accounting

易混淆单词： Accrual accounting, Cash accounting, Cost accounting

双语例句：

• Acquisition accounting requires that identifiable assets acquired and liabilities assumed be measured at their fair values at the acquisition date.
• 公司收购后，按照收购会计准则需要对可识别的资产和负债进行公允价值计量。
• Under acquisition accounting, the acquiring company records the assets and liabilities of the acquired company at their current fair-market value.
• 根据收购会计准则，收购公司按照当前市场公允价值记录被收购公司的资产和负债。