surplus at date of acquisition

简明释义

购进其他企业时的公积金

英英释义

例句

1.The company reported a surplus at date of acquisition that allowed for immediate reinvestment.

该公司报告了一个收购日期的盈余，这使得可以立即进行再投资。

2.A surplus at date of acquisition can enhance the valuation of a target company.

在收购日期的盈余可以提升目标公司的估值。

3.The audit revealed a surplus at date of acquisition that had not been properly accounted for.

审计显示在收购日期有一个盈余，但未被正确记录。

4.The financial report highlighted a significant surplus at date of acquisition, attracting potential buyers.

财务报告强调了在收购日期的显著盈余，吸引了潜在买家。

5.Investors were pleased to see a surplus at date of acquisition, indicating a strong financial position.

投资者看到在收购日期有一个盈余，这表明财务状况良好。

作文

In the realm of accounting and finance, the term surplus at date of acquisition refers to the excess value of an asset over its purchase price at the moment it is acquired. This concept is crucial for businesses as it impacts their financial statements and overall valuation. Understanding this term helps stakeholders assess the financial health of a company and make informed decisions regarding investments and resource allocation.When a company acquires an asset, whether it is tangible like machinery or intangible like patents, the purchase price is often just one aspect of the total value derived from that asset. The surplus at date of acquisition can arise due to various factors such as market conditions, the asset's potential for future income generation, or even the strategic advantages it provides to the acquiring company. For instance, if a company purchases a piece of land for $100,000 but the market value at the time of acquisition is $150,000, the surplus would be $50,000. This surplus indicates that the company has made a favorable investment, as they have acquired an asset worth more than what they paid for it.This concept also plays a significant role in the evaluation of mergers and acquisitions (M&A). During M&A transactions, the surplus at date of acquisition can help determine the goodwill that may be recorded on the balance sheet. Goodwill represents the intangible assets that are not directly quantifiable, such as brand reputation, customer relationships, and employee expertise. When a company pays more for an acquisition than the fair market value of its identifiable net assets, the excess is recorded as goodwill. This emphasizes the importance of properly assessing the surplus at date of acquisition during due diligence processes.Furthermore, understanding the surplus at date of acquisition has implications for tax purposes. In many jurisdictions, the surplus may affect depreciation schedules and tax liabilities. Businesses must accurately report their acquisitions to ensure compliance with tax regulations while maximizing potential tax benefits. Consequently, accountants and financial analysts must carefully analyze the surplus to provide accurate financial reporting and strategic advice to management.In conclusion, the term surplus at date of acquisition is a vital concept in accounting that signifies the value gained from an asset beyond its purchase price. It influences financial reporting, impacts M&A evaluations, and has tax implications. By comprehensively understanding this term, businesses can better navigate their financial landscapes, make wise investment choices, and enhance their overall economic performance. Stakeholders, including investors, managers, and analysts, should prioritize grasping the nuances of the surplus at date of acquisition to foster sound financial practices and drive sustainable growth.

在会计和金融领域，术语收购日期的盈余指的是在资产被收购时，其价值超过购买价格的部分。这个概念对企业至关重要，因为它影响着财务报表和整体估值。理解这个术语有助于利益相关者评估公司的财务健康状况，并就投资和资源分配做出明智的决策。当一家公司收购资产时，无论是像机器这样的有形资产，还是像专利这样的无形资产，购买价格通常只是该资产总价值的一个方面。收购日期的盈余可能由于多种因素而产生，例如市场条件、资产未来收入生成的潜力，甚至是它为收购公司提供的战略优势。例如，如果一家公司以100,000美元购买一块土地，但在收购时的市场价值为150,000美元，那么盈余将为50,000美元。这一盈余表明公司进行了有利的投资，因为他们获得的资产价值超过了他们支付的价格。这个概念在评估并购交易中也起着重要作用。在并购交易中，收购日期的盈余可以帮助确定资产负债表上可能记录的商誉。商誉代表那些不可直接量化的无形资产，如品牌声誉、客户关系和员工专业知识。当一家公司为收购支付的金额超过可识别净资产的公允市场价值时，超出部分被记录为商誉。这强调了在尽职调查过程中准确评估收购日期的盈余的重要性。此外，理解收购日期的盈余对税务目的也有影响。在许多法域中，盈余可能影响折旧计划和税务责任。企业必须准确报告其收购，以确保遵守税务法规，同时最大化潜在的税收利益。因此，会计师和金融分析师必须仔细分析盈余，以提供准确的财务报告和对管理层的战略建议。总之，术语收购日期的盈余是会计中的一个重要概念，表示资产价值超过购买价格的部分。它影响财务报告，影响并购评估，并具有税务影响。通过全面理解这一术语，企业能够更好地驾驭其财务环境，做出明智的投资选择，并提升整体经济表现。包括投资者、管理者和分析师在内的利益相关者应优先掌握收购日期的盈余的细微差别，以促进健全的财务实践并推动可持续增长。