acquisition surplus
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acquisition surplus：盘购盈余
acquisition excess 盘购超支 参见盘购盈余(acquisition surplus) acquisition surplus 盘购盈余 企业合并时,采用股权联营法(pooling of interest method)进行结算.由于盘购价 是按被盘购公司资产的账面价值计价,低 于有形资产净值,
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acquisition surplus：盘购盈余 acquisition surplus 盘购盈余
131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整
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acquisition surplus：合并盈余
103acquisition assets购置资产 | 104acquisition surplus合并盈余 | 105acquisition value购置价值
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盘购盈余 acquisition surplus 盘购盈余：acquisition surplus
131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整
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surplus at date of acquisition,acquired surplus：取得日公积,取得公积
surplus asset 剩餘資產 | surplus at date of acquisition,acquired surplus 取得日公積,取得公積 | surplus charge 沖轉公積