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2014年FECT綜合考試備考素材(5)


時間:2014-04-18 來源:金融英語考試網 瀏覽次數:249  【華夏培訓網:中國教育培訓第一門戶

absolute priority rule 絕對優先權條款 The idea that creditors claims take precedence over shareholders claims in the ev

absolute priority rule
 絕對優先權條款
 The idea that creditors‘ claims take precedence over shareholders‘ claims in the event of a liquidation or reorganization. shareholders are compensated only after debtors have been fully paid off.
 
Absorbed
 吸收 
 1.公司將成本以費用形態自行吸納,而不轉嫁給消費者。
2.被購并者所收購的公司。
3.和產品生產無直接從屬關系的間接制造成本。
4.編制財務報表時,被性質相近的賬戶合并的賬戶,報表使用者無法自報表上知悉明細。又稱為吸收賬戶(absorption account)或從屬賬戶(adjunct acount)
5.指新發行的證券已由承銷商銷售完畢。
6.Treated as an expense, rather than passing the cost on to customers.
7. A business that is merged into an another company due to acquisition.
8.In the equities market, the process of trading securities without affecting the market price. 






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