There may be different accounting rules for certain acquisition costs. For example, some acquisition costs may not be expensed in the current period but are depreciated or amortized over the useful life of the asset acquired. How Investors Use Cost of Acquisition Investorswho read financial statement...
Acquisition costs andgoodwillare closely related components of accounting for business. When a company acquires another business, goodwill arises when the purchase price of an acquired business exceeds the fair value of its identifiable net assets (assets less liabilities) at the acquisition date. Goo...
COAChoice of Arm(cadet regiment selection) COAConditions of Acceptance(various organizations) COACost of Acquisition COAChange of Authorization(networks) COACommonwealth of Australia COACommittee of Adjustment(Canada) COAComité Olympique Algérien(French: Algerian Olympic Committee; Algeria) ...
(24) Acquisition 购置 (25) Acquisition accounting 收购会计 (26) Activity based accounting 作业基础成本计算 (27) Adjusting events 调整事项 (28) Administrative expenses 行政管理费 (29) Advice note 发货通知 (30) Amortization 摊销 (31) Analytical review 分析性检查 (32) Annual equivalent cost 年度等...
Two key issues determined in the process of combining business entities are the subject of this article – acquisition price and the cost of the combination. The article identifies the elements of both the acquisitien proce and cost of combination as set out in the Accoun...
cost principle 英[kɔst ˈprinsəpl] 美[kɔst ˈprɪnsəpəl][释义] 成本原则;Cost principle:An accounting principle that states that companies should record assets at their cost.成本原则：资产按其取得时的交换价格计价的一种会计原则...
YESUNAccountingEnglish@2009 1 InventoryIssues Whatisinventory?Whatcostsareincludedininventory?HowdoweseparateCOGSfromEnd.Inv?YESUNAccountingEnglish@2009 2 InventoriesDefinition Assetitemsheldforsaleintheordinarycourseofbusinessorgoodsthatwillbeusedorconsumedintheproductionofgoodstobesold.YESUN...
9 RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook cost accountant Thesaurus Financial Encyclopedia n. An accountant who keeps records of the costs of production and distribution. cost accountingn. American Heritage® Dictionary of the English Language, Fifth Edition...
aundertake, and document, due diligence to establish the legal status of an object under consideration for acquisition, making every reasonable effort to investigate, substantiate, or clarify the provenance and, where applicable, the recent international movements of the object. 同意和文件,适当努力建立...
1.Through selling cost the same factor which impact upon both goods in stock and accounting essential element,leads to the changeable law of increase and decrease of fixing a price of goods in stock and accounting essential element.通过存货与会计要素之间的一个共同影响因素———销售成本 ,导出存货...